asked Her Majesty's Government:

Whether civil servants of the Republic of Ireland living and working in Northern Ireland pay United Kingdom income tax.[HL8005]

The double taxation convention signed between the United Kingdom and the Republic of Ireland provides that in most circumstances, remuneration paid by either state to an individual for services rendered to that state shall be taxable only in that state. In general, civil servants of the Republic of Ireland living and working in Northern Ireland will not pay United Kingdom income tax on their earnings as a civil servant of the Republic of Ireland.