Broadband Electricity Tax Relief

If you've been working from home in Ireland, you're likely spending more on electricity, heating, and broadband than you did when commuting to the office. The good news? Revenue allows you to claim tax relief for these increased household costs through the Broadband Electricity Tax Relief scheme. This relief recognizes that remote workers incur additional expenses to maintain a productive home office environment, and with rates of €3.20 per day, you could be entitled to significant savings. Even better, if you haven't claimed yet, you can backdate your claim to 2020, potentially recovering over €1,500 in unclaimed tax relief.

What Is Broadband Electricity Tax Relief?

The Broadband Electricity Tax Relief is Revenue's official scheme that allows employees who work from home to claim tax relief for the additional household costs they incur. While the official name is simply "remote working relief," it's commonly referred to as broadband electricity tax relief because it specifically covers the increased costs of:

• Electricity – powering your computer, lighting, and office equipment
• Heating – keeping your workspace comfortable during working hours
• Broadband – maintaining reliable internet connectivity for remote work

The relief is calculated at €3.20 per day for each day you work from home. This isn't a direct payment—instead, it increases your tax credits, reducing the amount of income tax you pay. For someone on the standard 20% tax rate, this translates to actual savings of 64 cents per day worked from home, while higher earners on the 40% rate save €1.28 per day.

How Much Can You Claim?

The maximum you can claim depends on how many days you work from home throughout the year. To receive the full annual relief of approximately €352 per year, you need to work from home for at least 110 days. Here's how the calculation works:

The beauty of this relief is that you don't need to provide receipts for your electricity, heating, or broadband bills. Revenue accepts that remote workers naturally incur these costs, making the work from home tax relief in Ireland for 2025 straightforward to claim.

Real-World Examples: What You Could Receive

Example 1: Full-Time Remote Worker (5 Days Per Week)

Sarah works from home Monday to Friday throughout the year (approximately 220 working days after holidays). However, the relief caps at 110 days per year at the full rate.

Example 2: Hybrid Worker (3 Days Per Week)

Michael works from home three days per week, totaling approximately 130 days per year. He qualifies for the full relief since he exceeds the 110-day threshold.

Example 3: Part-Time Remote Worker (80 Days Per Year)

Emma works from home occasionally, averaging 80 days throughout the year. While she doesn't meet the 110-day threshold for the full relief, she can still claim proportionally.

Backdating Your Broadband Electricity Tax Relief Claim

One of the most valuable aspects of this relief is the ability to backdate your claim. Revenue introduced this relief in response to the pandemic-era shift to remote working, and they allow claims going back to 2020. If you've been working from home since then but haven't claimed, you could be sitting on over €1,500 in unclaimed relief (for higher rate taxpayers working full-time from home).

Many Irish remote workers don't realize they can claim for previous years, missing out on substantial refunds. Understanding the working from home tax relief in Ireland rules for backdating ensures you don't leave money on the table.

Who Qualifies for Broadband Electricity Tax Relief?

To qualify for this relief, you must meet the following criteria:

• You must be an employee (self-employed individuals claim business expenses differently)
• You must work from home on a regular basis – not just occasionally
• Your employer must not reimburse you for these specific costs
• You must incur additional electricity, heating, and broadband costs due to working from home

It's important to note that you cannot claim this relief if your employer already compensates you for these expenses through a working-from-home allowance or expense reimbursement. However, if your employer only covers some costs (like equipment), you may still claim for the utilities portion.

The Smart Way to Claim Your Relief

While it's technically possible to claim this relief yourself through Revenue's myAccount system, many people miss out on additional entitled reliefs or make mistakes in their calculations. Tax professionals understand the nuances of WFH expenses claims in Ireland and can ensure you receive every euro you're entitled to—not just for broadband and electricity, but for all applicable reliefs.

Professional tax advisors can also identify other work-related expenses you might be eligible to claim, such as specific equipment purchases or professional subscriptions, maximizing your total refund significantly beyond the standard €3.20 daily rate.

Frequently Asked Questions

Do I need to keep receipts for my electricity and broadband bills?

No, you don't need to provide receipts for the standard €3.20 per day relief. Revenue recognizes that everyone working from home incurs these costs, so they've simplified the process by setting a flat daily rate. However, you should be able to demonstrate (through employer records or email confirmations) which days you worked from home if Revenue requests verification.

Can I claim if I work from home just one or two days per week?

Absolutely. You can claim €3.20 for each day you work from home, regardless of whether it's one day or five days per week. While working 110+ days per year gives you the maximum annual relief of €352, even working 50 days from home entitles you to €160 in relief (worth €32-€64 in actual tax savings depending on your rate).

What if my employer gives me a monthly work-from-home allowance?

If your employer provides a specific allowance that covers electricity, heating, and broadband costs, you cannot double-claim the Revenue relief. However, if your employer's allowance covers only equipment (like a desk or chair) or is less than the Revenue relief you'd be entitled to, you may still have a claim. Professional advice can help determine your exact position.

How far back can I claim broadband electricity tax relief?

You can currently claim back to 2020, when the relief was first introduced in response to pandemic-era remote working. This means if you've been working from home since 2020 and haven't claimed, you could be entitled to four years of backdated relief—potentially over €1,500 for higher rate taxpayers who worked from home regularly throughout this period.

Will claiming this relief trigger a Revenue audit?

No, claiming legitimate work-from-home relief will not trigger an audit. This is an established Revenue scheme that thousands of Irish employees claim annually. As long as you genuinely work from home and meet the qualifying criteria, you're simply claiming an entitlement that Revenue has specifically created for remote workers.

Claim Your Broadband Electricity Tax Relief Today

If you've been working from home in Ireland, you're likely entitled to hundreds or even thousands of euros in tax relief for your electricity, heating, and broadband costs. With the ability to backdate claims to 2020, now is the perfect time to recover what you're owed.

MyTaxRebate.ie specializes in maximizing tax refunds for Irish employees. Our professional service ensures you claim every relief you're entitled to, with backdated claims handled efficiently and accurately. With thousands of satisfied clients and a no-refund, no-fee guarantee, we make claiming your work-from-home tax relief simple and stress-free.