This is one of the most commonly missed reliefs in the country, partly because the sums look small in any one month. But it is relieved at your highest rate of tax and it can go back four years, so for anybody who has worked from home since 2022 there is usually a claim sitting there.
Quick facts
- What you claim
- 30% of electricity, heating and broadband
- For which days
- Only the days you worked from home
- Rate of relief
- Your highest rate of tax
- Employer allowance
- Up to €3.20 a day tax-free — deducted from your claim
- Not allowable
- Laptops, computers, office equipment and furniture you bought
- 2026
- Claim during the year
What you can claim
"You can attribute 30% of the cost of electricity, heating and broadband to remote working. Apportionment is based on the number of days worked from home over the year."
"If your employer does not make a payment of €3.20 per day, or pays you less than your allowable costs, you can claim Remote Working Relief. The relief is given at your highest rate of tax."
Broadband in a bundle with television and phone is not a problem: "Where a breakdown is not provided by your supplier, Revenue is willing to accept a reasonable apportionment of the bundle cost as your broadband cost. You can attribute 30% of the broadband costs to Remote working."
The formula
"Your relief is calculated using the formula ((A × B) ÷ C - D) × 30%, where:"
"(A) is your allowable utility bills for electricity, heating and broadband."
"(B) is your number of remote working days."
"(C) is the number of days in the relevant year of assessment."
And D is any amount your employer paid you towards the costs. In plain words: take the year's bills, keep the share that matches your days at home, subtract what your employer gave you, and claim 30% of what is left.
If the bills are shared: "If the cost is shared between two or more people, it can be apportioned based on the amount each paid." Two people working from home in the same house can each claim their own share.
Which days do not count
You cannot include "weekends or public holidays when you did not have to work", "days you took as annual leave", or "days that you brought work home outside of normal working hours."
That last one matters. "The arrangements in this section only apply to remote working. They do not apply when you bring work home outside of normal working hours." Answering emails at night after a day in the office does not make you a remote worker.
The €3.20 employer allowance
"If you are a remote worker, your employer may pay you up to €3.20 per day without deducting:" tax, PRSI or USC.
"If you claim Remote Working Relief, any payment by your employer for remote working expenses must be deducted from your claim." So you cannot have both in full. If your employer pays nothing towards the costs, there is nothing to deduct.
What you cannot claim
"Capital items such as laptops, computers, office equipment and office furniture purchased by you are not allowable costs."
The desk and chair you bought in 2020 are not coming back through this relief. It is the running costs only.
On timing: "For 2026, you can claim the relief during the year." For earlier years you complete an Income Tax Return in myAccount, using the receipts you have uploaded to the Receipts Tracker. The four-year window applies, so the oldest year drops off every January.
Common questions
How much is Remote Working Relief?
30% of your electricity, heating and broadband costs, apportioned to the days you worked from home, relieved at your highest rate of tax. Any amount your employer paid you towards the costs is deducted first.
What is the formula?
((A × B) ÷ C − D) × 30%, where A is your electricity, heating and broadband bills, B is your remote working days, C is the days in the year, and D is any employer payment.
Can I claim for a laptop or desk?
No. Capital items such as laptops, computers, office equipment and office furniture you purchased are not allowable costs.
My employer pays €3.20 a day. Can I still claim?
Only if your allowable costs are higher than what your employer paid. Any employer payment for remote working expenses must be deducted from your claim.
Do evenings working at home count?
No. The relief only applies to remote working days. It does not apply when you bring work home outside of normal working hours, and weekends, public holidays and annual leave are excluded.
Can two people in the same house both claim?
Yes. If the cost is shared between two or more people it can be apportioned based on the amount each paid.
Is my broadband bundle a problem?
No. Where your supplier does not give a breakdown, Revenue accepts a reasonable apportionment of the bundle cost as your broadband cost.