The grades of higher tax officer and tax officer are not excluded from the decentralisation programme.
The intention of the central applications facility has always been to allow staff, in all participating organisations, of which the Revenue Commissioners is one, to apply for transfer to locations in the decentralisation programme. The central applications facility is open to all Revenue staff to make an expression of interest in decentralising.
The exact terms and conditions which will allow access from one sector to another and across professional streams are the subject of ongoing detailed discussions with the trade unions.