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.