tailwind-skip-link.html

<div class="skip-link absolute bg-black text-white font-bold left-1/2 p-2 
    transform -translate-y-full transition duration-300
    focus:translate-y-0 focus-within:translate-y-0">
    <a href="#main">Skip to content</a>
</div>

tailwind.config.js

module.exports = {
  // ...
  variants: {
    extend: {
      translate: ['focus-within'],
    }
  },
}