The Irish Revenue Commissioners recently announced changes to the tax rules applying to cross-border workers.
Employees of Northern Ireland companies working in Ireland will no longer be subject to double taxation.
Since new tax rules came into force in 2006, all employees working in Ireland became subject to Irish PAYE, even if they were already paying PAYE in their home country.
Now, provided some reasonable conditions are met by their employers, workers on assignments of up to six months in Ireland will not be liable for Irish PAYE.
Employees normally living and working in Northern Ireland will pay PAYE as usual under the UK tax rules, provided their spell of employment in Ireland does not exceed six months.
