The double taxation agreements between the Republic and Britain have been amended to remove the tax anomalies encountered by cross-Border workers.

Ireland's Ambassador to Britain Mr Edward Barrington and the British Minister for Europe at the Foreign and Commonwealth Office Ms Joyce Quinn have signed a protocol amending the double taxation convention between the two states established in 1976.

For cross-Border workers, such as teachers, who reside in the Republic but work in Northern Ireland, the amendment means that any tax paid in Northern Ireland on their salaries and pensions will normally be the final tax liability.

Similar relief from Irish tax was introduced for cross-Border workers in last year's Finance Act. Other changes include the abolition of repayable tax credits for dividends. The protocol is expected to be ratified by the Dail and the British Parliament before the end of the year. Its provisions would then come into effect from the beginning of 1999.