Reviewed by: MyTaxRebate Team on 11 Mar 2026 | Authority: s.114 TCA 1997 | TDM Part 05-02-13
Quick Answer
If you're a PAYE worker in Ireland with a formal working-from-home arrangement, you can claim the e-worker tax relief. This lets you claim back 30% of your qualifying home utility costs - specifically electricity, heating, and broadband - apportioned to the number of days you actually worked from home.
For instance, if you paid €2,400 a year for utilities and worked from home 3 out of 5 days, your tax credit would be approximately €288 a year (at the 20% standard rate). Under s.865 TCA 1997, you can currently backdate your claims for four open years: 2022, 2023, 2024, and 2025. Remember, this relief is entirely separate from the optional €3.20/day allowance your employer might pay.
What This Page Covers
- ✓What the e-worker relief is and exactly how it works for PAYE workers.
- ✓How to calculate your qualifying home-working expenses.
- ✓The difference between the Revenue e-worker relief and the employer €3.20/day allowance.
- ✓Which household costs qualify and which definitely do not.
- ✓How to backdate your claims for 2022, 2023, 2024, and 2025.
- ✓What documentation Revenue might ask you to provide.
Key Facts at a Glance
- ✓The e-worker relief covers 30% of your qualifying home expenses (electricity, heating, broadband) proportionate to your WFH days.
- ✓Calculation: (WFH days ÷ total working days) × 30% × annual utility cost × 20% tax rate = your credit.
- ✓You can claim for four years retrospectively: 2022, 2023, 2024, and 2025 are currently open.
- ✓The employer €3.20/day allowance is an optional payment from your boss, not a claim you make to Revenue.
- ✓Rent, mortgage interest, insurance, and rates do not qualify for this relief.
More Than Just a Calculation Formula
Understanding the formula for the e-worker relief is just the start. Many people know the 30% rule but still get confused about which tax years are actually open, which specific bills count, or how the relief interacts with other refund items.
We've built this complete guide to explain how your claim works across multiple years and how any reimbursements from your employer affect your final figure. This context is vital because a single-year estimate often looks quite small. However, when you do a proper four-year review - especially if you've been working remotely or hybrid for a while - your cumulative position is usually much stronger.
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How the E-Worker Relief Works in Practice
The e-worker relief (governed by Revenue's TDM Part 05-02-13 and s.114 TCA 1997) applies to PAYE workers whose employer requires them to work from home. It takes the form of a deduction against your employment income. You take your actual annual spend on electricity, heating, and broadband. From that total, 30% is treated as the home-working portion.
That 30% figure is then apportioned based on the days you worked from home compared to your total working days. For a fully remote worker (5 days a week), you get the full deduction. If you're a hybrid worker doing 3 days at home, you get 60% (3/5) of that deduction. At the 20% standard tax rate, your actual cash refund is 20% of that final deductible amount.
The Relief vs. The Employer Allowance
It's crucial to understand that the e-worker relief is entirely different from the €3.20/day allowance. The €3.20/day is an optional, tax-free payment your employer can make directly to you via payroll. You don't claim it from Revenue.
The e-worker relief, however, is a claim you must actively submit to Revenue for the utility costs your employer hasn't already reimbursed. If your employer does reimburse some of your costs, you simply deduct that reimbursed amount from your qualifying bills before doing the calculation.
Backdating Your Claim
Thanks to the four-year rule, you can currently claim for 2022, 2023, 2024, and 2025. Please note that the windows for 2020 and 2021 closed permanently at the end of 2024. If you haven't claimed yet, you can submit all four open years at once to get a much larger lump sum. We highly recommend doing this alongside a review for flat-rate expenses and medical expenses to truly maximise your refund.
Maximise Your Total Refund
We check for WFH relief, flat-rate expenses, and medical costs across all four open years.
Tax Scenarios
Fully remote worker in 2025
A worker's annual bills are €1,400 for electricity, €600 for heating, and €400 for broadband, totalling €2,400. Because they work from home 5 days a week (100%), their deductible amount is €2,400 × 30% × 100% = €720. At the 20% tax rate, their credit is €144 for 2025. Over four similar years, that's roughly €576 in e-worker relief.
Hybrid worker (3 days WFH)
A hybrid worker has total qualifying bills of €2,800 for the year. Their WFH ratio is 3 out of 5 days (60%). Their deductible is €2,800 × 30% × 60% = €504. At the 20% tax rate, their credit is €100.80 for one year. Across four years, they would receive approximately €403 in relief.
Combined with other PAYE reliefs
A nurse who works from home 2 days a week for clinical admin claims the e-worker relief alongside their flat-rate deduction of €733 per year. With €2,400 in utility bills, the e-worker relief provides €57.60 a year, and the flat-rate deduction provides €146.60 a year. Combined with other potential overpayments across four years, their total refund could easily reach €900 to €1,400.
Common Mistakes To Avoid
- ✗Thinking the €3.20/day allowance is something you claim from Revenue. It's a tax-free payment made by your employer.
- ✗Trying to claim rent, mortgage interest, or property rates. Revenue strictly limits this relief to electricity, heating, and broadband.
- ✗Failing to calculate the WFH day proportion. A hybrid worker cannot claim the full 30% deduction; it must be scaled down to reflect the actual days worked at home.
- ✗Trying to claim for 2020 or 2021. The backdating window for those years is permanently closed.
- ✗Not bothering to claim because one year's refund looks small. Over four years, combined with other reliefs, your refund can be significant.
When This Does Not Apply
Key Takeaways
- PAYE workers with a formal WFH arrangement can claim 30% of their electricity, heating, and broadband costs, proportionate to their WFH days.
- The employer €3.20/day allowance is entirely separate from this Revenue claim.
- You can currently backdate claims for 2022, 2023, 2024, and 2025.
- MyTaxRebate can calculate your exact entitlement for all four open years and combine it with other reliefs in one comprehensive claim.
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Frequently Asked Questions
What exactly is the e-worker relief?
It's a tax deduction that allows you to claim 30% of your qualifying home utility costs (electricity, heating, and broadband), multiplied by the proportion of days you work from home. For example, if you pay €2,400 in bills and work from home 3 days a week, it generates a tax credit of roughly €288 a year.
What's the difference between the €3.20/day allowance and the e-worker relief?
The €3.20/day is an optional, tax-free payment made directly by your employer. The e-worker relief is a tax deduction you claim directly from Revenue for your unreimbursed utility costs.
How far back can I claim WFH tax relief?
Under s.865 TCA 1997, you can backdate your claims for four years. Currently, that means 2022, 2023, 2024, and 2025 are open. The 2020 and 2021 tax years are now permanently closed.
What if my employer only reimburses part of my broadband bill?
If you receive a partial reimbursement, you simply subtract that reimbursed amount from your total qualifying bills before calculating the 30% deduction for your e-worker relief.
Do I need to submit receipts or utility bills?
You don't need to upload them initially, but Revenue may request them to verify your claim. You should keep copies of your electricity, heating, and broadband bills, along with a letter from your employer confirming your WFH arrangement, for six years.
