Transborder Workers’ Relief was made available to individuals required to work from home in the State due to COVID-19 public health guidance. The concession was introduced in March 2020 and was extended to 2021 and then again for the period in 2022 in which public health restrictions remained in force. In recognition that the return to workplace remains gradual, Revenue has extended the concession to 31 March 2022.
For more information, visit Revenue’s website and see section 11 if Revenue’s Tax and Duty Manual.
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