The relief effectively removes the earnings from a qualifying foreign employment from the liability to Irish tax where foreign tax has been paid on those earnings and such tax is not refundable, in simple terms. Currently, there may be different tax liabilities and different effective tax rates between those Irish residents who can avail of the relief compared with those who cannot avail of the relief.
In such circumstances some, those with Irish-resident employers, would be liable to tax at the Irish tax rate - income tax and USC - and the potentially higher effective tax rate, while others, those with non-resident employers, would be liable to tax at the tax rates in the other jurisdiction and a potentially lower effective tax rate.
Key terms by TF-IDF across 7,407 words from 8 speakers. The summary quotes the highest-scoring sentences verbatim — nothing is paraphrased.
Tellers: Tá, Deputies Pádraig Mac Lochlainn and Aengus Ó Snodaigh; Níl, Deputies Jack Chambers and Brendan Griffin.
| Question | Result | Tá–Níl |
|---|---|---|
| Amendment put: | Lost | 47–65 |
| Amendment put: | Lost | 49–74 |
| Amendment put: | Lost | 45–76 |
| Amendment put: | Lost | 46–65 |
| Amendment put: | Lost | 46–66 |
| Amendment put: | Lost | 56–68 |
| Question put: "That the Bill be now read a Second Time." | Lost | 52–71 |
| Amendment put: | Lost | 36–81 |
| Question put: "That the motion be agreed to." | Carried | 79–42 |
Party shown is the one each member held on 2021-12-01, frozen by a dated join — not their party today. The Oireachtas API publishes no date of birth and returns an empty gender field for every member in this period, so no age or gender breakdown is shown.