I propose to take Questions Nos. 340 and 341 together.
As the Deputy will be aware, the issue of cross-Border workers and the availability of remote working options has potential tax implications not only for this country but also on an international level, given the increase in the extent of remote working as a result of the Covid-19 pandemic. It is a very complex matter and the State cannot move unilaterally. Discussions in relation to global mobility and the tax policy implications for cross-Border workers have already started at both the EU and the OECD. My Department is fully engaging with all the relevant stakeholders and is contributing to the policy discussions on the issue.
To support work in this area, the following three issues are actively being pursued:
Obtain Better Data – there is a general acceptance that data in relation to the nature and extent of cross-border working could be improved. The ESRI has been commissioned to undertake a research project in this area. It is understood that this work is in progress by the ESRI.
Minimise Administrative Burden – Revenue are currently looking at ways to minimise and simplify the administrative burden insofar as possible.
International Discussions – the Department of Finance is actively engaging in any international discussions on the policy implications of cross-border working. The Department will also engage bilaterally with other jurisdictions as appropriate to the circumstances. In this regard, over the course of 2022 officials from my Department had two meetings to facilitate an exchange of information on the issue of cross-border working with representatives of HM Treasury.