Temporary concessions made to reliefs and exemptions
Transborder Workers Relief
Employees might be required to work from home in the State due to COVID-19 restrictions. In this situation an individual will 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:
- an employee is required to work from home in the State due to COVID-19
- all other conditions of the relief are met.
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