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 you did not have to work on
  • 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 2020 and subsequent years

To calculate your electricity and heat remote working costs:

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

To calculate your broadband remote working cost:

  • multiply your bill by the number of remote working days
  • divided 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 eWorking costs:

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

Next: How to claim Remote Working Relief