Simon Coveney (Cork South Central, Fine Gael) | Oireachtas source

Remote working is now a major consideration for most companies. I have been speaking to tech companies in the US, and it is a huge part of their business models. A number of companies had a management team for their headquarters in, say, San Francisco, management teams for other parts of the world and a management team for remote working across the US and in other parts of the world. In Ireland, more and more companies are facilitating remote working post Covid. That is because they want the skills they can get. Many people look for a job on the basis of flexible working, partly at home and partly in the office. This is part of the economy in the context of many jobs. It is a good thing for climate and family, as long as we maintain and protect productivity and so on.

Remote working from outside the jurisdiction involves a series of complications. Whether we like it or not, Northern Ireland is a different jurisdiction with a different tax regime and residency rules.