E Working – Tax Relief

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:

1. Working from home on a full or part time basis
2. Working for substantial periods of time outside of the employer’s premises or outside of your normal place of work
3. Logging onto the employer’s computer remotely
4. Sending and receiving emails, data or files remotely
5. 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