Trans-border workers relief
Cross-border workers
This relief is aimed at the increasing number of Irish-resident individuals who are commuting weekly to employment outside of Ireland.
An increasing number of Irish-resident individuals are commuting weekly to employment outside of Ireland, whether in Northern Ireland, the rest of the UK or further afield. Irish-resident and -domiciled individuals are taxable in Ireland on worldwide income. However, individuals commuting to jobs outside of Ireland may be able to claim Transborder Workers Relief in respect of their employment income. This relief generally means that an individual will not pay any Irish tax on the employment income – they will usually only pay tax in the foreign country or countries where they are working.
