If you worked from home in Ireland and your employer did not pay you a tax-free remote working allowance, you may be entitled to claim 30% of your home utility costs as a tax deduction. Most PAYE workers who worked from home have never claimed — and the entitlement covers up to four years.
Revenue's e-Worker Relief allows employees who work from home to deduct 30% of their electricity, heating and broadband costs from their taxable income. The deduction is apportioned by the number of days you worked from home divided by the total days in the year.
The relief applies to electricity, heating and broadband only. Home insurance, mortgage interest, rent and broadband equipment do not qualify. Including non-qualifying costs in the calculation will result in an overclaim.
The apportionment depends on actual WFH days. Workers who estimate vaguely — or use 'full year' when they did not work from home all year — risk a Revenue challenge. Your employer's records and your own diary entries are the evidence.
Most employers in Ireland do not pay the approved €3.20/day tax-free allowance. Unless it appears on your payslip, you have not received it — and the full relief may still be available to you.
WFH claims from 2021 (the peak pandemic year) close permanently on 31 December 2025. This is one of the larger unclaimed reliefs for workers who spent the entire year working from home.
The amount varies by your home utility costs and how many days you worked from home. Here are realistic scenarios:
The e-Worker calculation is straightforward on paper, but small errors — wrong costs, wrong day count, wrong apportionment formula — either result in underclaiming (leaving money on the table) or overclaiming (attracting Revenue attention). Neither outcome is desirable.
D'Emilia Accounting calculates your WFH relief precisely alongside your full PAYE position — medical expenses, flat-rate expenses and rent tax credit. One review, all reliefs, filed correctly.
Many PAYE workers miss refunds because they do not claim the right credits. D'Emilia Accounting can review up to 4 years of your taxes for €100.
Talk to us on WhatsAppElectricity, heating and broadband costs. Rent, mortgage, home insurance, furniture and broadband equipment do not qualify.
30% of qualifying home costs, multiplied by the proportion of your working days that were spent at home. For example: €3,000 annual costs × 30% × (120 WFH days ÷ 240 working days) = €225 deduction.
If your employer pays the Revenue-approved tax-free allowance (€3.20/day), you cannot claim on top of that. If the allowance they pay is lower than your actual qualifying costs, you can claim the difference.
Yes — if you file by 31 December 2025. The 4-year window for 2021 closes permanently at the end of 2025. This is one of the larger unclaimed reliefs for PAYE workers.
Yes. The relief is apportioned by actual WFH days. Hybrid workers who alternate between home and office still qualify for the days they worked from home.
Yes. Remote working relief, medical expenses, flat-rate expenses and the rent tax credit are independent reliefs and can all be claimed together in your annual tax return.
