Our Campaign


Despite Cross Border Worker Relief being in place to allow the tax liability of Republic of Ireland residents to be waived, this only relates to a very small number of permissible actions and is largely ineffectual.

Under the current rules, Republic of Ireland domiciled employees working for a Northern Ireland based company are subject to a ‘double tax’ on their income if they are to perform any work-related activities in the Republic of Ireland.

Whereas a Northern Ireland resident employee can work in the Republic of Ireland for up to 60 days without triggering a tax liability, an RoI resident employee that works for a company in NI loses the ability to claim Cross Border Worker Relief
for carrying out anything more than just basic duties. This does not work for the employees we represent.


  • The current legislation is now outdated and does not reflect current working practices.
  • Greater fluidity in where workers carry out their employment activity will increase productivity, promoting economic development in traditionally under invested regions on the island of Ireland.
  • Giving people greater flexibility in where they work and live will have a significant impact on direct; indirect and induced financial benefits for local communities.
  • Greater numbers of people being given the opportunity to reside in an area of their choice means that disposable income is spent in areas which benefit the most – local shops; restaurants etc.
  • Technological advancements and migration to online working is now commonplace.
  • Ability to work from home provides immediate remedy for business continuity and futureproofs against future pandemics; emergencies and upheaval.
  • Would have real and practical benefits in establishing a greater work / life balance (Less time travelling; More time spent with family; Flexible working day; Assist with periods of reintegration back into work after maternity leave, sick leave or bereavement).
  • Would reduce carbon emissions due to the decrease in extensive commutes by thousands of workers each day and alleviate traffic build up due to fewer return trips.