Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

I acknowledge the Minister has met the groups and I appreciate his comments that he will continue to monitor the matter. However, this is a very important issue, and not just for the workers. It is challenging for somebody who works from home even three, four or five days in a year because the relief is not available. The Minister referred to the principle that somebody who is resident here is taxed here, but that is not the case with the trans-border workers' relief. That is the whole point here. People who are resident here in this State and who work full time across the Border are taxed there because they can avail of this relief. I make this point in the context of Covid which has challenged everybody and the way our work patterns are moving. If an individual is working from home, they are not able to avail of this relief even for a handful of days. That is why I feel the amendment needs to be pressed to a vote.

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