I am aware that the widespread expansion of remote work following the COVID-19 pandemic has introduced a new context that was not previously present for many cross-border workers.
My Cabinet colleagues, particularly the Minister for Finance and the Minister for Enterprise Trade and Employment, are actively engaged on a range of issues relating to cross-border working on the island of Ireland and I will continue to work with them to address any further issues emerging.
The policy implications of the expansion of remote working for cross-border workers, for both employers and employees, particularly in relation to taxation, are also being considered at an EU and international level. The Government is participating in this process and will monitor and assess any developments very closely, taking into account the cross-border nature of many people’s lives on the island of Ireland, the need to continue to protect this way of life, and the significant role that cross-border working plays in the all-island economy.
The Government is actively seeking to obtain better data on the nature and extent of cross-border working, including by commissioning ESRI research on the issue. Revenue are currently looking at ways to minimise the administrative burden of cross-border working insofar as possible.
The Government will continue to actively engage in discussions with our EU counterparts and international partners on the policy implications of cross-border working, including in the context of remote working.
