Revenue eBrief No. 193/20

22 October 2020

e-Working and Tax

Tax and Duty Manual Part 05-02-13 – e-Working and Tax has been updated as follows:

  • Paragraph 4 provides for the treatment of expenses incurred by an e-worker and has been updated to include reference to the apportionment of claims where an expense is shared, and the treatment of expenses incurred on capital items by employees.
  • Paragraph 5 is added to deal with e-working and the Covid-19 concession which allows a deduction for 30% of broadband expenses incurred.
  • Paragraph 6 includes an example of the calculation of the allowable expenses.
  • Paragraph 7 provides for the new category of ‘Remote Working (e-Working) Expenses’ to be used by employees when making a claim.
  • Paragraph 9 clarifies that the normal place of work, during the period of Covid-19, is the office.