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Working from home and tax

Working from home and tax

Example for claiming tax relief for working at home expenses

The example below outlines the approach for employees claiming relief for allowable
e-working expenses (i.e. expenses that are incurred wholly, exclusively and
necessarily in the performance of the duties of their employment)

Example:

John works 180 days in total during the year, and 90 of these days are from home.
The annual amount paid on allowable utility bills (heating and electricity) is €1,750:
The portion of utility bills that applies to e-working days is:

Allowable utility bills x No. of e-working days:

€1,750 X 90/365 = €432
                
This amount (€432) should then be apportioned between use for employment
purposes and private use.

Revenue are willing to accept that the average proportion of the house attributable
to a home office is 10%. Therefore, in this example the amount of e-working
expenses that would be “allowable deductions incurred in employment” is €432 X
10% = €43.00 (this is the e-working expense amount due).

Subject to qualifying conditions and criteria

Any queries give me a call on 091 763817 or email me at oliver@taxreturnhelp.ie

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