Revenue eBrief No. 043/24

20 February 2024

Remote Working Relief

Tax and Duty Manual Part 05-02-13 Remote Working Relief has been updated.

The main changes are as follows:

  • in paragraph 4 to confirm that the remote working daily allowance applies in the case of directors, (including proprietary directors), where the director has incurred and defrayed relevant expenses ‘out of the emoluments’ of the office or employment of profit, that are subject to tax under the PAYE system. The relevant expenses must be ’out of’ the relevant emoluments and all other conditions must be met, and
  •  in paragraph 5 to include guidance regarding the mandatory reporting by employers under Enhanced Reporting Requirements (ERR) of the payment of a remote working daily allowance of up to €3.20.