The Taoiseach:

It is an issue and we have to focus on it. I have spoken to the Minister of Finance, who is working on this, because the all-island economy is growing in size and sophistication. Cross-Border working is welcome and it is a valuable feature of our island economy. It creates great opportunities for workers and employers. I chaired a meeting of the Labour Employer Economic Forum on 4 April and, as part of the agenda, the forum discussed the potential of strengthening the all-island labour market for the benefit of employers and workers across the entire island. It was agreed that LEEF would put a sustained focus on this important agenda.

The taxation treatment of people employed in Northern Ireland who work remotely in the South is an issue of concern. That has been identified in research we have done through the shared island unit. To be clear, there is no double taxation for people who work remotely from the South while being employed in Northern Ireland. Set-off arrangements are available under the double taxation agreement between Ireland and the United Kingdom. The Minister for Finance continues to consider the issues raised by cross-Border worker representatives regarding the treatment of remote working. There is a complexity as two jurisdictions' policies are involved and international frameworks also play a role. The tax policy implications of remote working are now being examined at the European Union and OECD levels. We are participating fully in these discussions. We are also engaging with our United Kingdom counterparts. The advance of remote working has now created a scenario across the European mainland. Cross-border treatment is an issue there as well. I hope that European dimension does not add to the complexity or delay the timeline for us dealing with this issue in a meaningful way for workers who work across the Border. I genuinely believe that labour market is very beneficial both ways and attracts investment to the island. If you speak to most companies today, they will say that, notwithstanding tariffs and everything, human capital is the number one issue.