Border People provides case studies and frequently asked questions (FAQs) illustrating the dilemmas facing people who cross the border and suggest ways to resolve these.
These are real genuine problems identified by users of the website coupled with advice from staff of the Borderwise project, a cross-border initiative developed in partnership between Citizens Advice (Northern Ireland) and Citizens Information Board (Ireland).
Q: I live in the South and work in the North and the tax code on my payslip is BR. My husband works in the South as a teacher and I have 2 children in full time education. I receive children's allowance from the South. Am I entitled to an allowance for them?
A: Code BR usually indicates that all of your income is being taxed at the basic NI/UK rate of 20% and will often be issued in respect of a second job. It is therefore possible that you are not getting your personal allowance of £6,035 (to be implemented in September 2008 with effect from April 2008. Until then, the allowance applied under PAYE will be £5,435) which you are entitled to.
I would suggest you query your tax code with your employer and ensure that you get your personal allowance so that you are properly taxed under PAYE in NI. In your circumstances the Republic is competent to pay you family benefits under EU rules as your husband is employed there. There is a means-tested family benefit in NI/UK called child tax credit which you may be entitled to if your combined gross family income is £50,000 (sterling) or less. Your Irish Child Benefit could also affect your entitlement to this. [Last updated 2008]
Q: My husband is unemployed. I work in Northern Ireland. We have been receiving child benefit for our 2 children. However this has been stopped and I have been told to claim from NI. However this is a considerably lower amount. I cannot afford such a drop in child benefit.
A: Unless your husband is getting Jobseeker's Benefit (not Jobseeker's Allowance) from Social Welfare, Northern Ireland is initially responsible for paying you family benefits under EU rules because you are employed there. Those benefits would be Child Benefit and Child Tax Credit (this is means-tested and you need be employed for at least 16 hours per week on average).
You can phone 00448456032000 to claim Child Benefit in the north, and 00448453003900 for Child Tax Credit which must be claimed as a couple (you will both need a National Insurance number).
In crossing the border to work you should not lose out on family benefits under European social security rules. This means that if the rate of Irish Child Benefit for your two children is less than the total of your NI family benefits then you can ask Social Welfare to pay you the difference. [Last updated 2008]
Q: We live in Northern Ireland (NI) and my husband works in Ireland. I claim all my benefits in NI (child benefit and tax credits) but I have been advised that I can actually claim them in Ireland as the benefits are much better. Is this correct and if so how do I go about doing it and what benefits can I receive?
A: If only your husband is in paid employment in Ireland, then Ireland is initially responsible for paying you family benefits under European social security rules. This means that you should actually be receiving Irish Child Benefit and any other family benefits from Ireland to which you might be entitled. Depending on the rate of your Irish benefits you may still be entitled to some rate of Child Tax Credit in NI. [Last updated 2008]
Q: I live in Northern Ireland (NI) and work in Ireland commuting daily. Currently I am receiving child benefit from Ireland as my husband also worked in Ireland. However he has recently moved jobs and now works in NI. What effect has this on my entitlements to child benefit?
A: Under EU social security rules, NI is now 'competent' to initially pay you family benefits on the basis of your husband's employment there.
This means that you should claim Child Benefit from HM Revenue in NI (phone 08456032000).
You may also, subject to means-testing be entitled to some rate of Child Tax Credit from Revenue in NI. If the rate of those two NI benefits is less than the rate of Irish Child Benefit (plus Early Childcare Supplement
if you have children aged under 6) then, for as long as you remain employed there, you can ask the Department in Ireland to pay you the difference which they refer to as 'family benefit supplement'. [Last updated 2008]1
Q: I am currently living and working in Northern Ireland (NI). I am married and have a baby. My husband works in Donegal and we are considering moving the family there. I am receiving Child Benefit in NI but have not yet applied for working family tax credit because my husband does not have a National Insurance Number. How would these benefits be affected by a move to Ireland?
A: In the situation were you are resident in Donegal and your husband is employed there, Ireland is 'competent' to initially pay you family benefits under European social security rules. Those benefits are currently (April 2008) at €166 per month and Early Childcare Supplement (for children under 6 years of age) at €1100 per annum payable quarterly.
You may or may not continue to be entitled to Tax Credits from Revenue in NI if you continue to be employed there. You must claim this as a couple and you must both have a national insurance number. You would no longer be entitled to NI Child Benefit. [Last updated 2008]
Q: I receive UK Incapacity Benefit but I am not entitled to UK Disability Living Allowance (DLA), as it is residency based. However, I do receive support from the Free Schemes in Ireland, am I entitled to anything else?
A: There is no real equivalent to DLA in the Republic although there is a means-tested 'Mobility Allowance' for people who are unable to walk. Disability Allowance in the Republic is a means-tested sickness benefit for people who are long term unable to work. Whether you would qualify for this would depend on your weekly income from the UK and whether a medical examiner regarded you as 'suitable'. That is you must have an injury, disease or physical or mental disability that has continued or may be expected to continue for at least one year and as a result of this condition you are substantially restricted in undertaking work that would otherwise be suitable for a person of your age, experience and qualifications. You may also, again subject to a means test, qualify for a fuel allowance from Social Welfare in the Republic if you do not already do so. [Last updated 2008]
Q: I live in the UK and am thinking of moving to the South of Ireland but I will still be working in the UK. Where would I claim tax credits and child benefit?
A: If yours is the only employment in your family and this is in the UK, then the UK remains 'competent' to pay you family benefits (Child Benefit and Child Tax Credit) when you move to the Republic of Ireland (ROI) under EU social security rules. If Irish family benefits are paid at a higher rate you can, on the basis of your residence in ROI, claim the difference from Social Welfare in ROI. Whilst you are still working in the UK you can remain registered with a GP there when living in ROI. Your children will not be entitled to routine NHS treatment when you move to ROI. However as a cross-border or 'frontier worker' resident in ROI you will be entitled to an Irish medical card from the Health Service Executive in ROI. This entitles you to free public healthcare in ROI and should cover your children if there is not also an ROI income in your family. [Last updated 2008]
Q: I live in Ireland and work in N.I. My husband works in Ireland. I wish to make a claim for child tax credit in N.I. but want to know will the child benefits I receive in Ireland be taken into account and treated as part of my income as I am aware that child benefit from N.I. is not taken into account when making a claim for child tax credit.
A: Irish Child Benefit and Early Childcare Supplement are not disregarded when calculating Child Tax Credit but you can still have a sizeable gross family income (up to £50K and sometimes more) and still qualify for some rate of Child Tax Credit. [Last updated 2008]
Q: I am originally from Northern Ireland (NI) and have been living and working in Ireland for some time now. My mother is in a care home in NI. I am wondering if I will be entitled to any help as regards carers support and possibly help with some modifications to my home if she comes to live with me?
A: If you are employed in Ireland you should be entitled to Carer's Benefit if you give up work to look after your mother. You must have 156 (3 years) PRSI paid and the current weekly rate is €200.70 (January 2008).
Carers Benefit is payable for up to 2 years and you should also qualify for the annual Respite Care Grant which at present is €1,500(January 2008). You will have the right to return to your existing job after this period of carer's leave if you have been employed for at least 1 year.
In relation to adaptations to your home there are various grants which may potentially be available subject to a means test (if applicable, the value of your mother's home in NI may be taken into account). These include a Housing Adaption Grant for People with a Disability administered by your local council and Housing Aid for Older People Scheme administered by the HSE. [Last updated 2008]
© Northern Ireland Association of Citizens Advice Bureaux (NIACAB) 2008
