Employees working from home can claim tax relief. This payment is to cover expenses such as heating and electricity costs.
Revenue allows an employer to make payments up to €3.20 per day to employees who satisfy the conditions for the relief, without deducting PAYE, PRSI, or USC.
If your employer pays you more than €3.20 per day, the payment will be taxable. Your employer must keep a record of payments made.
You may instead choose to make a claim online at the end of the year. To do this, you must submit receipts to your local Revenue office using MyEnquiries available through MyAccount.
These arrangements only apply to e-worker employees. They do not apply to workers who bring work home outside of normal working hours.
E-working is when you work:
If you use part of your home for e-working, your home remains your Principal Private Residence and you are not liable for CGT when you sell it.
You can get more information from Revenue.
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