Taxes Consolidation Act 1997 section 114A

Deduction in respect of certain expenses of remote working

Section 114A provides income tax relief for remote workers, allowing employees who work from home to claim a deduction equal to 30 per cent of the cost of electricity, heating and broadband, apportioned by the number of days worked from home during the year, less any employer reimbursement.

• Relevant expenses are limited to electricity, heating and broadband incurred in the remote worker's home; the relief is calculated as 30 per cent of those expenses apportioned by the ratio of remote working days to total days in the year, minus any amount reimbursed by the employer.
• A remote worker is someone who performs some or all of the duties of an office or employment from a residential premises, whether on a full-time or part-time basis; a qualifying residence is the home from which the duties are carried out.
• Where expenses are shared between two or more individuals (other than jointly assessed spouses or civil partners), the total cost must be divided between them based on the amount each person actually paid.
• The claimant must electronically submit full details of the expenses to Revenue, including copies of utility bills from the service provider, and relief under this section cannot be combined with any other income tax relief for the same expenses.