Revenue eBrief No. 050/22

01 March 2022

Transborder Workers Relief COVID-19 Temporary Concession

In March 2020, a range of concessionary measures, one of which related to Transborder Workers' Relief, were introduced in light of the unprecedented impact of the COVID-19 pandemic.

The concessionary measure applying to Transborder Workers' Relief allowed an individual to avail of the relief while working from home in the State in cases where:

• they were required to work from home in the State due to public health guidance arising from COVID-19, and
• all other conditions of the relief are met.

The concessionary measure continued to apply for the 2021 tax year. It was later extended into the 2022 tax year for the period during which public health guidance in the State, or in the country where the duties of the employment are normally performed, requires individuals to work from home.

In line with current public health guidance which allows for the gradual return of an employee to their physical workplace from 24 January 2022, the basis for the concession no longer applies. However, to support the gradual return of employees to their places of work, it will remain available to transborder workers up to and including 31 March 2022.

The COVID-19 information on the Revenue website has been updated accordingly. See section 11 of Tax and Duty Manual (TDM) Part 34-00-06 for further information.