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.
You can also visit our online advice page on this website or book an online/phone consultation via our secure website
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