Remote working and the Border

Sir, – The Cross Border Workers Coalition welcomes the Irish Government’s commitment to introducing legislation which will give employees the right to request remote working on a permanent basis after the Covid-19 pandemic. Since our inception, we have campaigned tirelessly on the basis that current tax legislation on cross-Border workers is outdated and does not reflect current working practices.

We agree with Tánaiste Leo Varadkar that there “can be huge benefits” to remote working provisions, including “more flexibility, less commuting, more time for family and friends”. However, as we stated in our correspondence to the Minister, cross-Border tax legislation must be changed to accommodate new remote working practices to ensure that cross-border workers are not left behind.

As a group we are committed to ensuring that cross-Border workers domiciled in the Republic of Ireland, but working in Northern Ireland, are not subject to “double taxation”. Before the next budget, the Tax Strategy Group – an advisory group to the Minister for Finance – will review the treatment of remote working. We now call on Paschal Donohoe for clarity as to how cross-Border income tax legislation will be considered in this review.

This move by the Irish Government shows its commitment to accommodate remote working practices for employees across Ireland.


We reaffirm our call to the Government to update current legislation and provide a permanent solution for disadvantaged cross-Border workers. – Yours, etc,



Cross Border Workers

Coalition, Belfast.