Remotely working from home

What costs can you claim for?

If your employer does not make payment of €3.20 or pays you less than your allowable costs, you can claim Remote Working Relief. 

You can claim for:

  • 10% of the cost of electricity and heat incurred (apportioned based on the number of days worked at home over the year)
  • 30% of the cost of broadband incurred, apportioned based on the number of days worked at home over the year. This concession, commencing in the tax year 2020, will apply for the duration of the pandemic.

Note

You cannot claim broadband expenses for years 2017 to 2019.

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 claim 30% of this amount (Apportioned based on the number of days worked at home over the year.)
  • is not provided by your supplier, Revenue is willing to accept a reasonable apportionment of the cost of the bundle cost as your broadband cost.  You can claim 30% of this amount. (Apportioned based on the number of days worked at 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