# 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
• and
• 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, heating 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.

The relief is given at your highest rate of tax.

### Calculation for 2020 and 2021

To calculate your electricity and heating remote working costs:

1. Multiply your allowable utility bills by the number of remote working days.
2. Divide by 365 (when calculating relief for 2020 divide by 366).
3. Multiply by 10% (0.1).

To calculate your broadband remote working cost:

1. Multiply your bill by the number of remote working days.
2. Divide by 365 (when calculating relief for 2020 divide by 366).
3. Multiply by 30% (0.3).

Note

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