You may be entitled to Transborder Workers’ Relief if you meet the following conditions:
- Tax Residency: You must be tax resident in Ireland.
- Work Location: Your employment must be in a country that has a double taxation agreement with Ireland (e.g., the UK).
- Foreign Tax Paid: You must have paid tax on your UK income and cannot claim a refund for this tax.
- Presence in Ireland: You must spend at least one day in Ireland during each week you work in the UK.
- Employment Duration: Your employment in the UK should last at least 13 weeks in the tax year.
- Private Sector Employment: This relief applies only to private sector jobs and not to public sector roles.
If you qualify, your UK earnings will generally be exempt from Irish tax, as the tax you paid in the UK will cover your Irish tax liability. However, you cannot claim this relief if you are already receiving other specific reliefs, such as the Seafarers’ Allowance or Foreign Earnings Deduction (FED).
To claim, you should file a self-assessment tax return in Ireland and provide supporting documentation, including proof of tax paid in the UK and evidence of your presence in Ireland.
