Written answers
Wednesday, 10 April 2024
Department of Finance
Flexible Work Practices
Ruairi Ó Murchú (Louth, Sinn Fein)
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38. To ask the Minister for Finance if he will provide an update on the survey that was carried out related to cross Border workers and the issues they face in relation to working from home, income tax and social protection; if his Department has had any recent engagement with the Assembly or the British Government on this issue; and if he will make a statement on the matter. [15157/24]
Michael McGrath (Cork South Central, Fianna Fail)
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As the Deputy will be aware, the issue of cross border workers and the availability of remote working options has potential tax implications not only for this country but also on an international level. It is a very complex matter on which the State cannot move unilaterally. Discussions in relation to global mobility and the tax policy implications for cross border workers are ongoing at both the EU and the OECD. My Department is fully engaging with all the relevant stakeholders and is contributing to the policy discussions on the issue.
To support work in this area, the following three issues are actively being pursued:
- Obtain Better Data – there is a general acceptance that data in relation to the nature and extent of cross-border working could be improved. The ESRI has been commissioned to undertake a research project in this area. This work has been ongoing over the last year and officials in my Department are engaging with the ESRI with a view to obtaining the final report. It is envisaged that the report will be completed in the short-term.
- Minimise Administrative Burden – Revenue has looked at ways to minimise and simplify the administrative burden insofar as possible. Revenue has published guidance in this regard which will be of assistance to employers and employees; it can be viewed at the following link: www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-42/42-04-01.pdf
- International Discussions – my Department is actively engaging in any international discussions on the policy implications of cross-border working. The Department will also engage bilaterally with other jurisdictions as appropriate to the circumstances. In this regard, over the course of 2022 officials from my Department had two meetings to facilitate an exchange of information on the issue of cross-border working with representatives of HM Treasury.
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