Remotely working from home

What costs can you claim for?

If your employer does not make a payment of €3.20 per day, or pays you less than your allowable costs, you can claim Remote Working Relief. The relief is given at your highest rate of tax.

For 2022 and subsequent years

You can attribute 30% of the cost of electricity, heating and broadband to Remote working. Apportionment is based on the number of days worked from home over the year.

For the years 2020 and 2021

You can attribute:

• 10% of the cost of electricity and heating to remote working. Apportionment is based on the number of days worked from home over the year.
• and
• 30% of the broadband use to Remote working. Apportionment is based on the number of days worked from home over the year.

Any amounts paid by your employer must be deducted from your claim.

Broadband bundles

Your broadband may be provided as part of a bundle, for example, television, phone, broadband. Where a breakdown:

• is provided by your supplier, you can attribute 30% of the broadband use to Remote working. Apportionment is based on the number of days worked from home over the year.
• or
• is not provided by your supplier, Revenue is willing to accept a reasonable apportionment of the bundle cost as your broadband cost. You can attribute 30% of the broadband use to Remote working for 2020 and subsequent years. Apportionment is based on the number of days worked from home over the year.

Note

Capital items such as laptops, computers, office equipment and office furniture purchased by you are not allowable costs.

Next: How to calculate allowable remote working costs