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
  • and
  • all other conditions of the relief are met.

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