Government of the 30th Dáil later rejoined the Fianna Fáil parliamentary party in April 2008. Ministers are listed in order of seniority. The 28th Government of Ireland (7 May 2008 – 9 March 2011) was formed following the resignation of Bertie Ahern as Taoiseach on 6 May 2008 and the subsequent election of Brian Cowen as Ireland's 12th head of government. It was initially composed of Fianna Fáil, the Green Party, the Progressive Democrats and supported by independent TDs Jackie Healy-Rae, Michael Lowry and Finian McGrath. McGrath later withdrew his support in October 2008. Following the disbandment of the Progressive Democrats in 2009, it became
Taxation in the Republic of Ireland only treated as present if he or she was present at midnight, a rule which was nicknamed the "Cinderella clause". A person may also elect to be resident in Ireland in a year in which he arrives in Ireland, once he can satisfy Revenue that he intends to remain there for the next tax year. A person who is resident in Ireland for three consecutive years becomes ordinarily resident, and ceases to be ordinarily resident after he has been non-resident in Ireland for three consecutive years. A person is domiciled in Ireland if born in Ireland; a person who has