63 Deputy Kevin Humphreys asked the Minister for Finance if he will introduce a rule, as applies in the UK for tax residency, that if one comes to Ireland regularly each year and is in Ireland for an average of 91 days or more in a tax year, usually worked out over a maximum of four consecutive tax years, that one will be deemed to be resident for taxation purposes; and if he will make a statement on the matter. [36823/11]

Summary

63 Deputy Kevin Humphreys asked the Minister for Finance if he will introduce a rule, as applies in the UK for tax residency, that if one comes to Ireland regularly each year and is in Ireland for an average of 91 days or more in a tax year, usually worked out over a maximum of four consecutive tax years, that one will be deemed to be resident for taxation purposes; and if he will make a statement on the matter. [36823/11]

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Timeline

1. 24 November 2011

   Tax Code

   63 Deputy Kevin Humphreys asked the Minister for Finance if he will introduce a rule, as applies in the UK for tax residency, that if one comes to Ireland regularly each year and is in Ireland for an average of 91 days or more in a tax year, usually worked out over a maximum of four consecutive tax years, that one will be deemed to be resident for taxation purposes; and if he will make a statement on the matter. [36823/11]

   Source: written

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• Tax Code

  xml · EN · 24 November 2011

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Sponsors

• Humphreys, Kevin. · Asking member
• Minister for Finance · Minister for Finance · Addressed to

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