Vol. 448 No. 4
86 Miss Coughlan asked the Minister for Finance the number of people who work in Northern Ireland and live in the South of Ireland who are affected by the double taxation agreement; the plans, if any, he has to alter this agreement in any way; and if he will make a statement on the matter. [2272/95]
I am informed by the Revenue Commissioners that the information requested by the Deputy is not readily available. Information from tax returns is not recorded in such a way that it would be possible to identify this category of taxpayer by computer programme. To obtain the information it would be necessary to identify the cases and extract the information manually. Such an exercise could be carried out only at a disproportionate cost.
It is proposed to make a small change to the 1976 Ireland-UK Double Taxation Agreement whereby each State, in certain circumstances, will give recognition to occupational pension schemes of the other State where such schemes have members in both countries. A Protocol to this effect was signed in November, 1994 but has yet to be ratified.
