10 Mr. Wall asked the Minister for Finance if he intends to change legislative provisions on residency abroad for tax purposes. [18595/04]

The residence rules for tax purposes were last updated in the 1994 Finance Act by the then Fianna Fail-Labour Government. It was done following a comprehensive review of the matter by the Revenue Commissioners and my Department. Prior to this the rules were based on a mixture of statutory provisions, old case law and Revenue administrative practice. It was an unsatisfactory situation. The new residence rules set out in the 1994 Finance Act simplified and clarified the area and were generally welcomed.

I have no plans to change legislative provisions on residency abroad for Irish tax purposes.

11 Mr. Ring asked the Minister for Finance the number of houses that qualify for section 19 relief as heritage homes open to the public; and the total value of tax refunded under the scheme. [18659/04]

I am advised by the Office of the Revenue Commissioners that 171 houses qualified for tax relief under section 482 of the Taxes Consolidation Act 1997, formerly section 19 of Finance Act 1982. The most recent annual cost available is for the tax year 2000-2001 and is estimated at €2.7 million. The estimated cost of the relief from the tax year 1982-83 to the tax year 2000-01, inclusive, is €14.7 million.

At present the list of properties that qualify for relief under section 482 is available on the Revenue website. The information is also available in booklet form.