# Remotely working from home

## How to calculate allowable remote working costs

You can only claim for the days you worked from home as a remote worker. You cannot include:

• weekends or public holidays when you did not have to work
• days you took as annual leave
• days that you brought work home outside of normal working hours.

### Cost shared by more than one person

If the cost is shared between two or more people, it can be apportioned based on the amount each paid.

### Calculation for 2022 and subsequent years

Your relief is calculated using the formula (A x B) ÷ C - D x 30%, where:

• (A) is your allowable utility bills for electricity, heat and broadband
• (B) is your number of remote working days
• (C) is the number of days in the relevant year of assessment
• (D) is any remote working allowance reimbursed by your employer.

### Calculation for 2020 and 2021

To calculate your electricity and heat remote working costs:

• multiply your allowable utility bills by the number of remote working days
• divide by 365 (when calculating relief for 2020 divide by 366)
• multiply by 10% (0.1).

• multiply your bill by the number of remote working days
• divide by 365 (when calculating relief for 2020 divide by 366)
• multiply by 30% (0.3).

Note

The Income Tax Return will calculate the relief when relevant information is entered for 2020 and subsequent years.

### Calculation for 2017 to 2019

To calculate your electricity and heat remote working expenses:

• multiply your allowable utility bills by the number of remote working days
• divide by 365
• multiply by 10% (0.1).