I am informed by the Revenue Commissioners that the information requested by the Deputy is not readily available. Information from tax returns is not recorded in such a way that it would be possible to identify this category of taxpayer by computer programme.To obtain the information it would be necessary to identify the cases and extract the information manually. Such an exercise could be carried out only at a disproportionate cost.
Following recent representations made to me from a number of cross-Border workers I have decided to establish a joint committee of officials from my Department and the Revenue Commissioners to look at the various issues involved in the taxation of cross-Border workers. However, as has been stated many times before, this is a very complex area, involving two jurisdictions, and it may be impossible to come up with any changes which would alter the treatment of cross-Border workers.