Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

I appreciate the Deputy's recognition of the decision made by the Revenue Commissioners. I am aware of IBEC's interest in and support for the campaign, but I stand by the indication I gave earlier that there are important issues of equity here. Someone who is resident here in Ireland is liable to pay tax here in Ireland. This is a long-standing principle upon which our personal taxation code and system have been based. I will continue to monitor the issue. I believe we will get to a point where Covid is no longer the presence it is in our country and on our island as it is now. When we reach that point, I believe there will be a change in work practices and in how and where people work. The broader change is under way, not just on this issue but on the mobility of workers, where they work, the work they do and where and how they pay tax that will pose questions for the tax regimes in open economies like ours where people have considerable mobility.

Revenue, through the decision it is has made, deals with this matter while the public health guidance is in place. While I will not accept the amendment, I have twice met the group involved in this proposal and I will continue to monitor the matter. I accept it raises issues for those who are affected by it. That being said, there is a broader issue of equity within our tax code and I do not believe meeting the particular needs I am being asked to meet at the moment would be consistent with standing over those principles.

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