Home Office Expenses Ireland

If you've been working from home in Ireland, you could be entitled to significant tax relief on your home office expenses. With thousands of Irish employees now working remotely either full-time or on a hybrid basis, many are missing out on valuable tax refunds simply because they're unaware of their entitlements. The good news? You can claim back relief on electricity, heating, broadband, and other expenses—and even backdate your claim to 2020. In this comprehensive guide, we'll explain exactly how home office expense relief works in Ireland and how much you could be owed.

Understanding Home Office Expense Relief in Ireland

Revenue Ireland recognizes that working from home creates additional household costs, and they've established a straightforward relief system to compensate employees for these expenses. The work from home tax relief covers your proportionate share of electricity, heating, and broadband costs incurred while working remotely.

For 2025, the standard daily rate is set at €3.20 per day for employees who work from home. This rate applies regardless of whether you're working from home one day per week or five days per week. The relief is designed to be simple and accessible, eliminating the need to calculate actual costs or retain utility bills for basic claims.

How Much Can You Claim for Home Office Expenses?

The maximum annual relief you can claim depends on how many days you work from home throughout the year. If you work remotely for 110 days or more annually, you can claim approximately €352 per year in tax relief (€3.20 × 110 days).

It's crucial to understand that this is tax relief, not a direct refund. The actual amount you receive back depends on your tax rate. If you're a standard rate taxpayer (20%), you'll receive 20% of the relief amount. Higher rate taxpayers (40%) will receive 40% back.

Practical Examples: Calculate Your Home Office Tax Relief

Example 1: Full-Time Remote Worker

Sarah works from home five days per week throughout 2025. She works approximately 230 days per year (accounting for holidays and leave).

• Days worked from home: 230 days
• Daily relief rate: €3.20
• Total relief claim: €736 (230 × €3.20)
• Sarah's tax rate: 40% (higher rate taxpayer)
• Tax refund received: €294.40

Example 2: Hybrid Worker (3 Days Per Week)

Michael works from home three days per week under his company's hybrid policy, totaling approximately 138 remote working days in 2025.

• Days worked from home: 138 days
• Daily relief rate: €3.20
• Total relief claim: €441.60 (138 × €3.20)
• Michael's tax rate: 20% (standard rate taxpayer)
• Tax refund received: €88.32

Example 3: Part-Time Remote Worker

Emma works from home two days per week, accumulating 92 remote working days in 2025.

• Days worked from home: 92 days
• Daily relief rate: €3.20
• Total relief claim: €294.40 (92 × €3.20)
• Emma's tax rate: 20% (standard rate taxpayer)
• Tax refund received: €58.88

Backdating Your Home Office Expense Claim

One of the most valuable aspects of the working from home tax relief is that you can backdate your claim to 2020—the year when remote working became widespread due to the pandemic. This means if you've been working from home since 2020 and haven't claimed, you could be owed a substantial refund.

Claiming Higher Amounts for Actual Expenses

While the €3.20 daily rate is the standard approach, you may be entitled to claim significantly more if your actual expenses exceed this amount. This is particularly relevant for employees who:

• Have a dedicated home office room used exclusively for work
• Work from home full-time with high heating or electricity costs
• Have specialized equipment or higher broadband requirements
• Live in larger properties with higher utility costs

For these scenarios, calculating the exact proportionate costs can yield a substantially higher refund. However, this requires detailed documentation including utility bills, floor space calculations, and usage tracking. Professional tax advisors can assess whether pursuing an actual expense claim would benefit you and handle the complex calculations required.

Equipment and Furniture: Additional Deductions

Beyond the daily expense relief, you may be able to claim capital allowances on equipment and furniture purchased for your home office. This includes:

• Office furniture: Desks, ergonomic chairs, filing cabinets
• Computer equipment: Laptops, monitors, keyboards, mice
• Specialist equipment: Printers, scanners, business phones
• Office accessories: Lighting, storage solutions

These purchases can be claimed through capital allowances at 12.5% per year over eight years. For expensive items purchased specifically for work purposes, this can add considerably to your overall refund when combined with your daily expense relief.

Eligibility Requirements for Home Office Relief

To qualify for home office expense relief in Ireland, you must meet specific criteria:

Documentation and Record Keeping

While claiming the standard €3.20 daily rate doesn't require detailed utility bills, you should maintain records of:

• The number of days you worked from home each year
• Confirmation from your employer about your remote working arrangement
• Calendar records, timesheets, or work logs
• Email correspondence confirming work-from-home policies

If you're claiming actual expenses or equipment purchases, you'll need to retain all receipts, invoices, and utility bills. Professional tax advisors can guide you on exactly what documentation is required for your specific situation.

Why Professional Help Maximizes Your Refund

While home office expense relief might seem straightforward, many taxpayers leave money on the table by:

• Underestimating their qualifying days
• Missing opportunities to claim actual expenses instead of the standard rate
• Overlooking equipment and furniture deductions
• Not backdating claims to 2020
• Failing to combine home office relief with other available tax credits

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