Claiming Remote Workers Releif

Remote Workers Relief

If you are currently working remotely, or have done so in the past 4 years, you may be entitled to claim a Remote Working Relief. This relief can be claimed on your myAccount profile.

Allowance paid to you by your employer.

Revenue allows employers to pay allowance of €3.20 per day without paying any PAYE, PRSI or USC.

This is treated as a non-taxable addition and will be added to net pay of the employee.

Employers are not legally obliged to make this payment to their employees.

If you are in receipt of this allowance, you will not be eligible for the Remote Workers relief.

How much can I claim?

Relief can be claimed on the following utilities,

Heating

Electricity

Broadband

Since 2022 the rate of relief is calculated @ 30% prorated based on working days.

For 2021 and 2022 the relief is calculated @ 10% for electricity and 30% for broadband.

For 2019, relief is calculated @ 10% for both electricity and broadband.

What details do I need to claim remote workers relief?

You can claim relief for the tax years 2019 to 2022 inclusive.

Calculate how many days you worked from home in the tax year.

Your broadband and electricity invoices – these need to be uploaded to the receipt’s tracker in your myAccount profile.