Asked by: Sorcha Eastwood (Alliance - Lagan Valley)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether her Department has made an assessment of the potential merits of extending cross-border workers’ relief to residents of Northern Ireland who work in the Republic of Ireland.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The UK has one of the largest networks of Double Taxation Conventions (DTCs) in the world, covering more than 130 jurisdictions.
The UK also seeks to encourage and maintain an international consensus on cross-border economic activity and to promote international trade and investment. To this end the UK plays an active role in the Organisation for Economic Co-operation and Development (OECD).
The UK prioritises maintaining and updating its network of double taxation agreements, especially with major trading partners such as the Republic of Ireland. Whether such updates take place depends on several factors, including the priorities and availability of the relevant treaty partner.
Officials at HM Treasury and HM Revenue & Customs are in regular contact with their Irish counterparts in relation to the DTC and continue to discuss the issues arising from increased cross-border and remote working, amongst other issues.
Asked by: Sorcha Eastwood (Alliance - Lagan Valley)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what guidance HMRC provides to Northern Ireland residents with UK National Insurance numbers and Irish Personal Public Service numbers on reporting income earned in the Republic of Ireland; and whether she plans to publish simplified guidance for (a) occasional and (b) part-time cross-border workers.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The UK has one of the largest networks of Double Taxation Conventions (DTCs) in the world, covering more than 130 jurisdictions.
The UK also seeks to encourage and maintain an international consensus on cross-border economic activity and to promote international trade and investment. To this end the UK plays an active role in the Organisation for Economic Co-operation and Development (OECD).
The UK prioritises maintaining and updating its network of double taxation agreements, especially with major trading partners such as the Republic of Ireland. Whether such updates take place depends on several factors, including the priorities and availability of the relevant treaty partner.
Officials at HM Treasury and HM Revenue & Customs are in regular contact with their Irish counterparts in relation to the DTC and continue to discuss the issues arising from increased cross-border and remote working, amongst other issues.
Asked by: Sorcha Eastwood (Alliance - Lagan Valley)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether she has discussed with her Irish counterpart the potential merits of (a) amending and (b) clarifying the UK–Ireland Double Taxation Convention to ensure equal treatment for cross-border workers on the island of Ireland.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The UK has one of the largest networks of Double Taxation Conventions (DTCs) in the world, covering more than 130 jurisdictions.
The UK also seeks to encourage and maintain an international consensus on cross-border economic activity and to promote international trade and investment. To this end the UK plays an active role in the Organisation for Economic Co-operation and Development (OECD).
The UK prioritises maintaining and updating its network of double taxation agreements, especially with major trading partners such as the Republic of Ireland. Whether such updates take place depends on several factors, including the priorities and availability of the relevant treaty partner.
Officials at HM Treasury and HM Revenue & Customs are in regular contact with their Irish counterparts in relation to the DTC and continue to discuss the issues arising from increased cross-border and remote working, amongst other issues.
Asked by: Sorcha Eastwood (Alliance - Lagan Valley)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential merits of introducing a multi-year averaging mechanism for pension growth calculations in the Health and Social Care Pension Scheme in Northern Ireland to mitigate the impact of delayed pay awards.
Answered by James Murray - Chief Secretary to the Treasury
Policy in respect of Public Service Pension Schemes in Northern Ireland is a devolved matter for the Northern Ireland Executive.
Asked by: Sorcha Eastwood (Alliance - Lagan Valley)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if HMRC will consider allowing pay award uplifts in Northern Ireland to be reallocated to the tax years to which they relate.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
In general, employment income is taxable in the year of receipt, which is not always the year that the work was carried out.
This is an important principle of the tax system ensuring clarity and consistency in the treatment of employment income as set out in Section 18 of the Income Tax (Earnings and Pensions) Act 2003.
Asked by: Sorcha Eastwood (Alliance - Lagan Valley)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether her Department has made an assessment of the potential impact of delayed implementation in Northern Ireland of pay awards recommended by the Review Body on Doctors' and Dentists' Remuneration on consultants' pension tax liabilities.
Answered by James Murray - Chief Secretary to the Treasury
Decisions regarding the implementation of pay awards for doctors and dentists in Northern Ireland are a devolved matter and are the responsibility of the Northern Ireland Executive.
Asked by: Sorcha Eastwood (Alliance - Lagan Valley)
Question to the Cabinet Office:
To ask the Minister for the Cabinet Office, what assessment his Department has made of the potential impact of the proposed mandatory enrolment in a digital ID system on the rights of (a) individuals and (b) business under the Good Friday Agreement in Northern Ireland.
Answered by Josh Simons - Parliamentary Secretary (Cabinet Office)
The Government will launch a public consultation on the design of the new digital ID which will inform ongoing policy development and assessments of impacts.
We have been in touch with the Devolved Government in Northern Ireland and the Irish Government and will continue to engage with them to ensure systems work for people on both sides of the border, as committed to in the Good Friday Agreement and across the Common Travel Area.
Asked by: Sorcha Eastwood (Alliance - Lagan Valley)
Question to the Department for Work and Pensions:
To ask the Secretary of State for Work and Pensions, how income earned by Northern Ireland residents in the Republic of Ireland is treated for (a) Universal Credit and (b) contributory pension entitlements.
Answered by Stephen Timms - Minister of State (Department for Work and Pensions)
Universal Credit in Northern Ireland is administered by the Department for Communities (DfC). DfC is responsible for how income earned by Northern Ireland residents in the Republic of Ireland is treated for the purposes of Universal Credit and contributory pensions entitlements.
Asked by: Sorcha Eastwood (Alliance - Lagan Valley)
Question to the Cabinet Office:
To ask the Minister for the Cabinet Office, whether there will be an option for company directors to (a) defer or (b) opt out of enrolment of the digital ID system.
Answered by Josh Simons - Parliamentary Secretary (Cabinet Office)
There will be no requirement to enrol in Digital ID.
Employers will be required to conduct digital right to work checks by the end of this Parliament.
There is a requirement upon directors and individuals with significant control over companies to prove their identity with Companies House under the Economic Crime and Corporate Transparency Act 2023. This is currently voluntary but will be mandatory from 18 November 2025.
This requirement is not connected to the introduction of the Digital ID.
Asked by: Sorcha Eastwood (Alliance - Lagan Valley)
Question to the Cabinet Office:
To ask the Minister for the Cabinet Office, whether (a) exemptions of (b) alternative arrangements for the digital ID system will be offered to people resident in Northern Ireland.
Answered by Josh Simons - Parliamentary Secretary (Cabinet Office)
We will design this system to ensure everyone who has a right to live and work in any part of the UK can do so easily and securely.
We have already prioritised meetings with senior figures in Northern Ireland and the Irish Government to ensure any new systems work for people on both sides of the border in line with the Good Friday Agreement and Common Travel Area.