asked the Minister for Finance whether there are residence qualifications for non-Irish citizens before they become eligible for tax exemption under the scheme for creative writers; if so, the period of residence; and whether an author (name supplied) qualifies for tax exemption under the scheme.

In order to qualify for the relief under section 2 of the Finance Act, 1969, a writer or artist must for any given year be a person resident in the State, for income tax purposes, and not resident elsewhere. There is no qualifying period of residence as such. Secrecy obligations prevent the Revenue Commissioners from giving any information about the tax affairs of any individual and I am, therefore, unable to state what the position is in relation to the author in question.

It is noted that the Deputy who put down the questions is not here.

3.