What tax relief can I claim as an e-worker in Ireland for broadband and home office equipment?

Ireland has specific tax provisions for employees who work from home (known as e-workers). There are two ways to get tax relief on home office costs.

Option 1 — Employer pays the €3.20/day allowance:

If your employer pays you a tax-free allowance of €3.20 per day for each day you work from home, this is exempt from PAYE, PRSI, and USC under a Revenue concession. The employer can claim the cost as a business expense. This is the simplest route — no receipts or claims required from the employee.

Option 2 — Employee claims actual expenses:

If your employer does not pay the daily allowance, you can claim actual remote working costs. The deductible amount is:

• 30% of electricity and heating costs attributable to working from home
• 30% of broadband costs attributable to working from home (usually calculated by dividing the annual bill by the number of days you worked from home vs. total days)

You must have receipts for the actual utility and broadband bills. You calculate the proportion of those costs relating to your home office days and claim 30% of that amount.

Home office equipment:

If your employer provides or reimburses the cost of home office equipment (desk, monitor, chair, keyboard, etc.) for use in your home, this can also be provided tax-free, provided the equipment is used primarily for work. Revenue's "employer-funded equipment" concession allows this without creating a BIK.

If you purchase equipment yourself and your employer does not reimburse you, you cannot claim this as a tax deduction unless you can demonstrate it is wholly, exclusively, and necessarily required for your employment.

How to claim Option 2: Submit via myAccount > PAYE Services > Remote Working Relief section on revenue.ie. Enter your total utility and broadband costs and the number of days worked from home.