Ruairí Ó Murchú (Louth, Sinn Fein)
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361.To ask the Minister for Finance if he is aware of the recently published ESRI survey report into issues facing cross-border workers; how he intends progressing the issues raised; and if he will make a statement on the matter. [32381/24]

Ruairí Ó Murchú (Louth, Sinn Fein)
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365.To ask the Minister for Finance his Department’s plans to engage with Northern and British authorities on the issues facing cross-border workers and cross-border remote workers, as outlined in the recent ESRI survey report; and if he will make a statement on the matter. [32385/24]

Jack Chambers (Dublin West, Fianna Fail)
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I propose to take Questions Nos. 361 and 365 together.

My Department commissioned the ESRI to undertake a research project on the nature and extent of cross-border working as there was a general acceptance that data in relation to this issue could be improved. On 17 June 2024, the ESRI published the research paper entitled ‘A Study of Cross-Border Working on the Island of Ireland’. This paper estimates the number of cross-border workers, as well as providing an overview of the profile and characteristics of cross-border workers.

In regard to the tax treatment associated with cross-border working, there have been ongoing discussions in recent years, particularly given the increase in remote working as a result of the Covid-19 pandemic. However, cross-border working gives rise to complex issues involving shared taxing rights between different jurisdictions.

As cross-border working has potential tax implications not only on an island of Ireland basis, but also internationally, it is important that the wide range of policy considerations that arise are fully understood and considered. The best place for this is at an OECD level, to work through the various issues thoroughly and to minimise the potential for unintended consequences. The OECD has commenced its work on global mobility and my officials will continue to engage on this matter.

My Department is actively engaging in any international discussions on the policy implications of cross-border working and also remains open to engaging bilaterally with other jurisdictions as appropriate to the circumstances. However, the focus in the near term is to engage at OECD level as that is the best forum to discuss this matter.