E-working calculation

Sample E-working calculation from Revenue

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.

Eve 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
365 days

€1,750 X 90    =            €432
365

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 ‘Other PAYE Expenses’ is €432 X 10% = €43.00

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