E Working – Tax Relief
Revenue have provisions in place for individuals who wish to claim for home office related costs under the e-Worker regime. E-Working includes:
- Working from home on a full or part time basis
- Working for substantial periods of time outside of the employer’s premises or outside of your normal place of work
- Logging onto the employer’s computer remotely
- Sending and receiving emails, data or files remotely
- Developing ideas, products and services remotely
For the purposes of this tax relief, the term e-Worker does not apply to an individual who, in the normal course of their employment, brings home some work in the evenings or at weekends.
As e-Workers will usually incur certain expenditure in the performance of their duties from home, such as additional heating and electricity costs, Revenue allows a flat rate tax free expense claim in the amount of €3.20 per day as an alternative to submitting a claim based on the amounts actually incurred.
Any queries on the above give me a call on 091 763817 or email me at oliver@taxreturnhelp.ie