In short
If you worked from home for your employer, you can claim relief on 30% of your electricity, heating and broadband costs for the days you worked at home. The relief is at your own tax rate. Many people never claim it, and you can go back four years.
How it's worked out
Take the bill for the year, work out the share that relates to days you worked from home, then take 30% of that. Relief is given at your rate of tax, 20% or 40%.
| Electricity and heating for the year | €2,400 |
| Days worked from home | 120 of 365 |
| Share for home-working days | €789.04 |
| 30% of that | €236.71 |
| Tax saved at 20% | €47.34 |
An illustration, not your figures. Broadband is worked out the same way.
Rules to know
- It's for employees working from home under an arrangement with their employer, not for occasional work after hours.
- If your employer pays you a tax-free daily amount for working from home, you can only claim on costs above what they paid.
- If you share the bills, split the claim between the people who pay them.
- Keep the bills. Revenue can ask for them.
How to claim
In Revenue myAccount, claim it in the income tax return for the year, after the year ends. You can also claim during the year once you've paid the bills.
Get your tax back
Missed the remote working relief? You can still get the tax back as a tax refund for every year since 2022. We check every year and claim it for you: pay nothing upfront. Check my tax refund.
Sources
Revenue: Remote working relief, on revenue.ie.
Questions for Revenue directly? Call the PAYE helpline on 01 738 3636 (Monday to Friday, 9.30am to 1.30pm), or see all Revenue contact numbers.
General information, not advice on your own situation. TaxMind checks your record before filing anything.

