Temporary concessions made to reliefs and exemptions
Transborder Workers Relief
Employees may be required to work from home in the State due to COVID-19 restrictions. In this situation an individual may still be entitled to claim Transborder Workers' Relief.
This concessionary measure began in 2020 and will continue to apply for the tax year 2021 where you:
- are required to work from home in the State due to COVID-19 restrictions
- meet all the other conditions of the relief.
This concessionary measure was further extended into 2022 for the period where you are required to work from home due to:
- public health guidance relating to the COVID-19 pandemic in the State
- public health guidance relating to the COVID-19 pandemic in the country where the duties of employment are normally performed.
On 21 January 2022, the Government announced a plan for the easing of COVID-19 restrictions. Under this plan, employees can begin returning to their workplaces on a phased basis from 24 January 2022. As public health guidance does not require employees to work from home from this date, the basis for the concession no longer exists.
To support the gradual return of employees to their workplaces, Revenue will allow employees to claim the concession until 31 March 2022.
Next: Childcare Services Relief