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

I thought the Deputy might say that. There are things we do successfully on a cross-Border basis to facilitate an all-island economy, but tax and residency rules around tax are a matter for the Department of Finance and would require both states to agree some form of facilitation. This would not be straightforward because it would be residency outside of the EU, even though technically in the Single Market for goods. We have seen many young people working remotely from Portugal, Spain and parts of the UK. Many businesses are trying to get their heads around what flexibility can be facilitated in that regard and when it becomes an issue in the context of residency rules and taxation. We have to work through these issues, now that remote working is becoming a bigger and bigger issue. It is a huge issue on the mainland EU, where people can simply drive across the border. In Ireland it is in some ways less complicated because of geographic location and the fact we live on an island. It is an issue we will see considerable work on in the years ahead.