Vol. 411 No. 4
94 Mr. McGahon asked the Minister for Finance if his attention has been drawn to the fact that there are people living in the Republic who are working in Northern Ireland being asked to pay double taxation and that the sheriff has issued warrants for collection and has called to the homes of some of these people who are paying their full taxes in Northern Ireland; and if he will make a statement on the matter.
I am informed by the Revenue Commissioners that there is no question of double taxation in the circumstances referred to by the Deputy.
An individual who is resident and domiciled in the Republic of Ireland is liable to Irish income tax on his/her worldwide income, including income from Northern Ireland. However, under the terms of the Double Taxation Agreement between this country and the UK credit is given for any tax deducted in Northern Ireland when the liability to Irish tax is being computed. In addition, as announced in my 1991 budget speech, the PAYE allowance has been extended to cross-frontier workers resident in this State, where their employment in another jurisdiction is of a kind that, if within the State, would qualify for the PAYE allowance.
An individual in these circumstances is taxable under the self assessment system and must meet the requirements regarding payments and filing of returns. Failure to comply with these conditions will result in the appropriate enforcement action being taken including, if necessary, action by the sheriff.
In the absence of any specific details I cannot comment on the particular cases the Deputy has in mind. However, if he wishes to provide me with those details, I will look into the matter.
