395. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if his Department has examined, at any time since 2016, the introduction of a tax relief or housing support for former residents returning to live and work in the State after a period abroad; if legal advice has been obtained on the compatibility with EU law of such a measure (details supplied); if he will examine such a measure in the context of skills shortages in construction and healthcare; and if he will make a statement on the matter. [74331/26]