Revenue eBrief No. 045/20


20 March 2020

e-Working and Tax


The content of Tax and Duty Manual Part 05-02-13 - e-Working and Tax - has been updated to include:

  • explanation of what constitutes an e-worker, with examples
  • conditions for payment by employer for home expenses of e-workers
  • clarification that current Government recommendations for employees to work from home as a result of Covid-19 meet the conditions for relief
  • approach for employees claiming relief for allowable e-working expenses where employer does not make a payment.