Dáil Éireann debate -
Thursday, 19 Oct 1995

Vol. 457 No. 3

Written Answers. - Cross-Border Taxation.

Dermot Ahern

Question:

14 Mr. D. Ahern asked the Minister for Finance the progress, if any, that has been made by the Working Party established by him a number of months ago in connection with the cross-Border taxation situation; and if he will make a statement on the matter. [14285/95]

Dermot Ahern

Question:

23 Mr. D. Ahern asked the Minister for Finance his views on the request by the CrossBorder Workers' Association in their submission to him that a moratorium on further collection of tax be implemented in regard to cross-Border workers; and if he will make a statement on the matter. [14284/95]

Brendan Smith

Question:

53 Mr. B. Smith asked the Minister for Finance the progress, if any, that has been made in relation to the review of the 1976 Irish British Double Taxation Agreement; and when he expects the committee considering the matter to report. [14406/95]

Minister for Finance (Mr. Quinn)

I propose to take Questions Nos 14, 23, and 53 together.

As the Deputies are aware, earlier this year I established a committee, which is made up of officials from my Department and the Revenue Commissioners, to look into the various issues involved with regard to the taxation of cross-Border workers.

The committee has met on a number of occasions and has received submissions from various parties involved. As part of its work, it has examined the application of the relevant provisions of the 1976 Irish British Double Taxation Agreement. In July, the committee met a number of Border county TDs and Senators, and earlier this week the Irish National Teacher's Organisation made a presentation to this committee. In addition to this, I understand that a delegation from the Cross-Border Workers Association is making a presentation to the committee today.

Once the committee has assessed all the relevant representations and submissions, it will then submit its findings and recommendations to me. I expect that the committee will have completed its work before Christmas.

However, as I have said many times before, the issues involved are complex, involving two jurisdictions, and the examination of the issues would take some time. I would also emphasise that there may be no easy solution, since it may be impossible to come up with a solution which caters directly for the individuals affected and which is fair to all the taxpayers involved, that is, both the cross-Border workers and all other Irish resident taxpayers.

The Deputy can be assured that as regards collection of tax the Revenue Commissioners have taken into account the fact that the committee is at present examining the issue.