Dáil Éireann Debate, Thursday - 22 June 2023
122. Deputy Ruairí Ó Murchú asked the Minister for Finance if he will provide information from Revenue as to the numbers of employees with southern addresses and who are working in northern-based companies; the numbers of employees who work in southern companies and who have northern addresses; and if he will make a statement on the matter. [30109/23]
Amharc ar fhreagraI assume that this query relates firstly to the number of employees who reside in the State and who work for an employer which is located in Northern Ireland and secondly, to the number of employees who reside in Northern Ireland and who work for an employer which is located in the State.
With respect to the first category, employees who are resident in the State and who have employment income in Northern Ireland are chargeable to tax in the State on this income and are required to report it on a Form 11 self-assessment income tax return. Depending on the relevant circumstances, such income may qualify for Transborder Workers’ Relief under section 825A of the Taxes Consolidation Act 1997.
I have been advised by the Revenue Commissioners that it is difficult to provide statistics on the number of individuals with employments in Northern Ireland, due to the fact that such employees may not report the location of their foreign employment when completing a Form 11 or alternatively, the income may be reported as arising in the United Kingdom and not in Northern Ireland. I have, however, been advised by the Revenue Commissioners that, for the 2020 tax year, there were 1,655 taxpayers with a residential address in the border counties of Louth, Cavan, Monaghan, Donegal, Sligo and Leitrim who disclosed foreign employment income in their Form 11 income tax returns and/or who claimed Transborder Workers’ Relief for the year. As these employees live in border counties, it could be assumed that a number of these employments were held in Northern Ireland for the year. The 2020 tax year is the latest year for which this statistic is available.
With respect to the second category, I have been advised by the Revenue Commissioners that for the 2021 tax year, there were 10,623 taxpayers with a Northern Ireland address who were registered as an employee for PAYE purposes in the State. The 2021 tax year is the latest year for which this statistic is available.
Finally, as the Deputy is aware, the ESRI has been commissioned to undertake a research project in this area to report on the nature and extent of cross-border working on the island. This work is currently in progress.
