Carol Nolan (Laois-Offaly, Independent)
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112. To ask the Minister for Finance to clarify if beneficiaries of temporary protection working remotely in Ireland for Ukrainian employers are not subject to the payment of tax in Ireland until 2025; if there are proposals to extend this beyond 2025; and if he will make a statement on the matter. [25945/24]

Michael McGrath (Cork South Central, Fianna Fail)
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I am informed by Revenue that, by way of concession, Ukrainians who came to the State as a result of the war in their country and who continue to be employed by their Ukrainian employer are treated as not being liable to income tax and USC on the employment income which is attributable to the performance of their Ukrainian employment duties in Ireland. This treatment applies solely to employment income that is paid to the Irish-based employees by their Ukrainian employer and not to any other income.

This Revenue concession is only available to employees who would have performed the duties of his/her employment in Ukraine but for the war there and, in addition, the employee must remain subject to Ukrainian income tax on his or her employment income for the tax year.

On 26 March 2024, Revenue confirmed in eBrief No. 098/24 (which is available to view on the Revenue website at www.revenue.ie/en/tax-professionals/ebrief/2024/no-0982024.aspx) that this concessionary tax treatment will cease with effect from 1 January 2025. From this date, these Irish-based employees of Ukrainian employers will be required to comply with the Irish tax requirements arising from the exercise of their Ukrainian employment in Ireland.