Anyone commuting to the North for most of the year to work can save a fortune on tax by claiming trans-border relief. This means they pay Irish income tax only on the income they earn in the Republic (they are, of course, subject to British tax on the income earned in the North but this is lower).

To qualify for the relief, a person must commute to the North for at least 13 weeks a year, and for every week they work in the North he or she must stay in the Republic for at least one day a week.

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