ICAI welcomes Revenue decision

THE announcement by the Revenue Commissioners that they are prepared to allow cross-border workers earn money in the Republic without double deduction of PAYE was welcomed by the Institute of Chartered Accountants in Ireland (ICAI).

The new approach by the Irish Revenue comes after months of discussion with ICAI.

Since new tax rules came into force last year, all employees working in the Republic 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 the Republic will not be liable for Irish PAYE.

Employees normally living and working in Northern Ireland will pay PAYE as usual under British tax rules, provided their spell of employment in the Republic does not exceed six months.