Claiming WFH Tax Relief for Multiple Years in Ireland 2025

Reviewed by: MyTaxRebate Team on 11 Mar 2026 | Authority: s.865 TCA 1997 | TDM Part 05-02-13

Quick Answer

If you're a PAYE worker in Ireland, you can claim the e-worker relief for all four currently open tax years (2022, 2023, 2024, and 2025) in a single claim. This makes it much easier to get back everything you're owed in one go.

Each year is calculated independently based on your actual utility costs (electricity, heating, and broadband) and the specific number of days you worked from home during that year. Keep in mind that the 2022 tax year closes on 31 December 2026, so it's important to act before that deadline passes.

What This Page Covers

✓Which four tax years are currently open for WFH relief claims.
✓Why each year must be calculated independently using that year's data.
✓How to handle changes in your WFH pattern across different years.
✓The process of claiming all four years at once through MyTaxRebate.
✓Important deadlines for the 2022 tax year.
✓How combining WFH relief with flat-rate and medical expenses maximises your refund.

Key Facts at a Glance

✓You can backdate claims for four years under s.865 TCA 1997 - currently 2022, 2023, 2024, and 2025.
✓The relief covers 30% of your qualifying home expenses (electricity, heating, and broadband) apportioned by the days you worked from home.
✓The €3.20/day employer allowance is an optional payment from your boss, not a Revenue claim.
✓Rent, mortgage interest, and home insurance do not qualify for this relief.
✓You must use the actual costs and WFH days for each specific year, rather than applying current-year figures backwards.

How Multi-Year WFH Claims Actually Work

Thanks to the four-year backdating rule under s.865 TCA 1997, PAYE workers can claim the e-worker relief for 2022, 2023, 2024, and 2025 all at once. This is great news if you haven't got around to claiming yet, but it does require a bit of careful calculation.

You can't just take your 2025 bills and apply them to previous years. Each year must be calculated independently. If your utility bills or your working-from-home arrangement changed - for instance, if you were fully remote in 2022 but moved to a hybrid model in 2024 - you'll need to work out the figures separately for each period.

It's also worth noting that the 2020 and 2021 tax years are now permanently closed. The four-year window currently covers 2022 to 2025. The 2022 claim year will close for good on 31 December 2026, so this is your last chance to secure any refund you're owed for that year.

The Benefit of Submitting a Single Claim

Instead of tackling each year individually, submitting all four years simultaneously is far more efficient. When you claim through MyTaxRebate, a single review covers your entire open period.

We make sure each year's entitlement is calculated using the correct data, which not only saves you time but also ensures you don't accidentally overlook a year and miss out on part of your refund.

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Sorting Out the Employer Allowance

One of the most common areas of confusion is how the €3.20 tax-free daily employer allowance affects your claim. It's important to understand that this allowance is a discretionary payment from your employer - it is not the same thing as the Revenue e-worker relief.

You can receive the allowance and still make a valid claim to Revenue, but you can only claim for the portion of your costs that weren't already reimbursed. For example, if your employer paid you the allowance for 2023 but not 2024, your claim needs to reflect that difference.

Why a Full PAYE Review Usually Yields More

If you're claiming WFH relief, there's a strong chance you have other unclaimed PAYE reliefs sitting there too. The most common overlap we see is with flat-rate expenses for specific occupations, as well as medical and dental expenses.

On its own, your WFH relief might seem modest - perhaps a few hundred euro over the four years. But when you add in a flat-rate expense or unclaimed medical bills across that same four-year period, the total refund becomes much more substantial. A professional review ensures nothing is left on the table.

Common Stumbling Blocks to Watch Out For

When claiming for multiple years, it's easy to make mistakes that either reduce your claim or trigger queries from Revenue. Some of the most frequent errors include:

Another classic mistake is stopping at the most recent year. Many workers will sort out their 2025 tax but forget about 2022, 2023, or 2024. This leaves perfectly good money behind, and with 2022 expiring soon, time is of the essence.

Trying to claim for rent or mortgage payments (only electricity, heating, and broadband qualify).
Forgetting to deduct any reimbursements you received from your employer.
Using a single year's bills as an estimate for all four years.
Claiming when you only work from home informally, rather than as a formal requirement of your job.

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Tax Scenarios

Consistent remote work (2022 - 2025)

A worker has been fully remote since January 2022 with steady utility bills of roughly €2,400 a year. They receive about €144 per year in e-worker relief. Over four years, this totals €576. Combined with their occupation's flat-rate deduction, their overall four-year claim typically reaches between €900 and €1,200.

Changing from fully remote to hybrid

A worker was fully remote in 2022 and 2023 (5 days WFH), then shifted to hybrid working (3 days WFH) in 2024 and 2025. Based on €2,400 in annual utilities, their 2022 - 2023 relief is €144/year, while their 2024 - 2025 relief drops to €86/year. Their combined four-year WFH relief is approximately €460.

A comprehensive four-year review

A teacher claiming the e-worker relief alongside their flat-rate expenses and some medical bills submits a single four-year claim. They receive €346 for WFH (hybrid model), €414 for the flat-rate expense across four years, and €200 for medical expenses. Their total combined refund of €960 is issued in a single payment.

Common Mistakes To Avoid

✗Confusing the optional €3.20/day employer allowance with the Revenue e-worker relief.
✗Trying to claim rent, mortgage interest, or insurance as qualifying expenses.
✗Assuming you can still claim for 2020 or 2021 (these years are now permanently closed).
✗Ignoring older open years like 2022 or 2023 when submitting a claim for 2025.
✗Not claiming at all because the single-year amount seems too small, missing out on the larger four-year combined total.

When This Does Not Apply

Informal Home Working: The e-worker relief is only for employees whose employer formally requires them to work from home. It does not apply to informal or occasional choices to work from home.

Fully Reimbursed Costs: If your employer has fully reimbursed you for all your qualifying utility costs, you cannot claim the e-worker relief on those same expenses.

Self-Employed Workers: Self-employed workers cannot claim this relief through the PAYE system; they must claim their home office expenses via their annual Form 11 tax return.

Key Takeaways

You can claim WFH relief for all four open years (2022, 2023, 2024, 2025) simultaneously.
Each year must be calculated using that specific year's actual utility costs and working pattern.
The 2022 tax year closes permanently on 31 December 2026.
Combining WFH relief with flat-rate and medical expenses over four years often results in a substantial refund.

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Frequently Asked Questions

Can I claim WFH tax relief for 2022 and 2023 as well as 2025?

Yes. Under the four-year rule, the open claim years are currently 2022, 2023, 2024, and 2025. You can submit a claim for all four years at the same time.

How much WFH tax relief can I claim across multiple years?

The amount depends on your actual utility bills, the number of days you worked from home each year, and your tax rate. Over four years, a standard rate taxpayer typically sees a combined WFH relief of €300 to €700, before factoring in other reliefs.

What happens if I change jobs or my WFH days change?

You simply calculate each year based on the reality of that specific year. If your days increased or decreased, your calculation for that year will adjust accordingly.

Do I need to keep four years' worth of utility bills?

Yes, Revenue may request proof of your expenses. It's advisable to retain your electricity, heating, and broadband bills, as well as confirmation from your employer that you are required to work from home.