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Dáil Éireann debate -
Tuesday, 5 Nov 1996

Vol. 471 No. 1

Written Answers. - Cross-Border Workers.

Cecilia Keaveney

Question:

113 Cecilia Keaveney asked the Minister for Finance the groups or individuals currently being consulted to ensure equity for cross-Border workers; and if he will make a statement on the matter. [20389/96]

As the Deputy is aware, I established an interdepartmental committee last year to thoroughly examine the whole issue involved in the taxation of cross-Border workers. The committee met a number of Border county TDs and Senators, representatives from the Irish National Teachers' Organisation and a delegation from the cross-Border Workers' Association.

The committee reported to me in January of this year. One of their main findings was that the treatment of cross-Border workers for the purposes of income tax is fair and reasonablevis-à-vis other Irish taxpayers. However, the committee did recommend that cross-Border workers should be exempted from paying the 1.25 per cent health contribution and the 1 per cent employment and training levy on their Northern Irish income. This exemption was introduced in this year's Social Welfare Act.
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