asked the Minister for Finance if he is aware that workers who live in the Twenty-Six Counties and who cross the Border to work in the Six Counties have experienced considerable difficulty with the revenue authorities and are denied tax reliefs available to other residents in the Twenty-Six Counties; and whether he will explain how such problems can be resolved.
Written Answers . - Workers' Tax Reliefs .
341.
: The effect of Article 15 of the double taxation convention of 1976 between this country and the United Kingdom is that an individual who is a resident of the State and who is employed in Northern Ireland is chargeable to British tax on his earnings from that employment. He is also entitled under Article 22 of the Convention to the benefit of the same personal allowances and reliefs for purposes of that tax as a British subject not resident in the United Kingdom. Such an individual is also chargeable to Irish tax on the earnings referred to but a credit is given for British tax on those earnings.
I am advised by the Revenue Commissioners that they are not aware of any case involving unresolved difficulties of the type referred to in the Question. If the Deputy will be good enough to furnish particulars of cases where problems appear to have arisen, the Revenue Commissioners will investigate these cases and apprise the Deputy of the outcome of their investigations as soon as possible.