What is Remote Working Relief?
If you work from home under an arrangement with your employer, you can claim tax relief on part of your electricity, heating and broadband costs. Revenue allows 30% of those costs, apportioned for the days you worked from home.
How is it calculated?
Take your share of eligible annual utility and broadband costs, multiply by qualifying remote-working days and divide by the number of days in that tax year. Subtract employer remote-working payments, then take 30%. This is an allowable expense; the tax saving depends on your Income Tax rate.
Worked example
Suppose your electricity, heating and broadband cost €2,400 for 2025, you worked from home on 110 days and received no employer allowance. €2,400 × 110 ÷ 365 is €723.29, and 30% of that is €216.99. At the 20% rate of Income Tax, that reduces your tax by about €43.40.
Shared bills and employer payments
If you share bills with other people, claim only your share of the costs. Your employer can pay up to €3.20 per remote working day without deducting tax. If they do, take those payments into account before claiming relief.
What does not qualify?
Laptops, desks, chairs and other equipment are not household running costs and are not covered by this relief. Days worked in the office, or days you did not work, do not count.
How do I claim?
PAYE workers can claim in Revenue’s myAccount, either during the year once bills are paid or after the year ends. Self-assessed taxpayers claim on their Form 11. Keep your bills and a record of the days you worked from home. Flint’s estimator does not calculate this relief yet.