Reviewed by: MyTaxRebate Team on 11 Mar 2026 | Authority: s.865 TCA 1997 | TDM Part 05-02-13
Quick Answer
Fully remote PAYE workers in Ireland - those working from home 5 days a week under a formal employer arrangement - can claim a flat 30% deduction on their total qualifying home utility costs (electricity, heating, and broadband). Because they are full-time remote, no WFH day proportion reduction is needed.
For a fully remote worker paying €3,000 per year in qualifying utilities, the tax credit is €180 annually. Under s.865 TCA 1997, all four open years (2022, 2023, 2024, and 2025) can be claimed simultaneously. The employer €3.20/day allowance is a separate payment and does not prevent this claim.
What This Page Covers
- ✓How the e-worker relief works for fully remote workers
- ✓The full calculation: 30% of total qualifying utilities
- ✓How to combine WFH relief with flat-rate and medical expense claims
- ✓Why the employer €3.20/day allowance is separate
- ✓How to claim for all four open years: 2022 to 2025
- ✓What documentation Revenue may request for a remote worker claim
Key Facts at a Glance
- ✓E-worker relief: 30% of qualifying home expenses (electricity, heating, broadband) × WFH day proportion
- ✓Fully remote workers (5/5 days WFH): full 30% applies without further apportionment
- ✓Claims backdatable four years under s.865 TCA 1997 - 2022, 2023, 2024, and 2025 are open
- ✓The employer €3.20/day allowance is a separate employer payment - NOT a Revenue claim by the employee
- ✓Qualifying expenses: electricity, heating, broadband only (not rent, mortgage, or insurance)
- ✓Four-year WFH relief for a fully remote worker is typically €400 - €750 depending on utility spend
E-Worker Relief for Fully Remote Workers
The e-worker relief for a fully remote worker is the most straightforward version of the calculation: because all working days are from home, the WFH day proportion is 5/5 = 1.0 (or 100%). The deductible amount is simply the annual total of qualifying utility costs (electricity, heating, broadband) multiplied by 30%. The tax credit is 20% of this amount for a standard rate taxpayer.
The requirement that the home-working arrangement be a formal employer requirement (rather than an informal or personal choice) applies equally to fully remote workers. Revenue expects that the worker's employment contract or a written employer confirmation reflects the requirement to work from home. Casual or voluntary home working without a formal arrangement does not qualify.
The four-year backdating window means a fully remote worker who has been remote since 2022 and has not yet claimed the e-worker relief is potentially owed €400 to €750 in WFH relief alone, depending on their utility spend. Combined with flat-rate expenses applicable to their occupation and any medical expenses, the total four-year refund across all sources is frequently €900 to €1,500. MyTaxRebate reviews all applicable reliefs simultaneously in a single engagement.
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How the Employer Allowance Fits In
One of the biggest sources of confusion is the relationship between the Revenue e-worker relief and the employer's optional tax-free daily allowance. These are not the same thing. The employer allowance is a payroll payment made at the employer's discretion. The e-worker relief is a tax deduction calculated from actual qualifying utility costs. A worker can receive the allowance and still have a valid Revenue claim, but the claim must only cover the costs that were not already reimbursed. That is where careful preparation matters.
MyTaxRebate treats this as a coordination exercise rather than a yes-or-no question. We review whether the employer paid nothing, paid the flat daily amount, or directly reimbursed specific bills. We then map that against the utility evidence and the home-working pattern for each year. This avoids the two common errors: assuming the allowance blocks a claim completely, or assuming the same costs can be claimed twice.
Why a Full PAYE Review Often Produces More
A PAYE worker who qualifies for home-working relief often has other PAYE refund items in the same open years. The most common overlap is flat-rate expenses for occupation-specific costs, but medical and dental expenses, rent credit, and job-change overpayments are also common. That is why MyTaxRebate does not treat a WFH article as an isolated claim topic. The better question is not only "what is the e-worker amount?" but "what is the full recoverable refund across all open years once WFH is combined with everything else that legitimately applies?"
In practice, this broader review matters most for workers whose WFH amount on its own looks modest. Someone might only be due a few hundred euro from the utility calculation, but once flat-rate expenses or unclaimed medical relief are added, the four-year total becomes materially more valuable. A professional review prevents those secondary entitlements from being missed simply because the worker started by looking at WFH alone.
Common Errors That Reduce Valid Claims
The recurring mistakes are very consistent: including rent or mortgage costs that do not qualify, forgetting to remove employer reimbursements, using one year's bills for several claim years, or treating an informal choice to work at home as if it were a formal employer-required arrangement. Each of those mistakes can either reduce the true entitlement or create avoidable queries. MyTaxRebate corrects these issues before submission by separating qualifying from non-qualifying costs and matching each year to its own evidence.
Another common error is stopping at the most recent year. Workers often fix 2025 and leave 2022, 2023, or 2024 untouched, even though those years remain open. The result is not a wrong claim, but an incomplete one. A proper four-year review prevents the earliest open year from being missed, which is especially important because the oldest open year is always the one closest to expiry.
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Tax Scenarios
Fully remote worker, 2022 - 2025 consistently
Annual qualifying utilities (electricity, heating, broadband): €2,800. WFH ratio: 5/5 = 100%. Deductible per year: €2,800 × 30% = €840. Tax credit at 20%: €168 per year. Over four open years at similar utility spend: €672 in e-worker relief.
Fully remote nurse, four-year combined claim
A fully remote nurse with annual qualifying utilities of €2,400 claims the e-worker relief (€144 per year) alongside the Revenue-approved flat-rate nurse deduction (€733 per year at 20% = €146.60 per year). Combined annual relief: €290.60. Over four years: approximately €1,162. Any emergency tax from a career change in the period adds further relief.
Employer pays €3.20/day alongside e-worker relief
A fully remote worker receives the employer €3.20 per day allowance (approximately €3.20 × 240 working days = €768 per year). The employer allowance does not reduce or affect the e-worker relief claim. The worker still claims 30% of their total qualifying utility costs from Revenue independently. Both the employer allowance and the e-worker relief can apply simultaneously.
Four-year combined claim with other reliefs
A PAYE worker claiming the e-worker relief alongside flat-rate expenses for their occupation and qualifying medical expenses submits all three reliefs in a single four-year engagement with MyTaxRebate. WFH relief: approximately €346 over four years (hybrid, €2,400 utilities). Flat-rate: €414 (teacher, 4 years). Medical: €200. Total four-year refund: approximately €960 - all issued in a single Revenue payment.
Common Mistakes To Avoid
- ✗Confusing the employer €3.20/day allowance with a Revenue claim. The €3.20/day is an optional tax-free employer payment; the e-worker relief is what the employee claims from Revenue.
- ✗Claiming rent or mortgage interest as a qualifying expense. Only electricity, heating, and broadband qualify for the e-worker relief.
- ✗Referencing 2020 as an open claim year. The 2020 and 2021 windows closed permanently on 31 December 2024. The open years in 2025 are 2022, 2023, 2024, and 2025.
- ✗Not claiming because the per-year amount seems modest. Over four years and combined with other reliefs, the total WFH + flat-rate + medical refund frequently reaches €800 - €1,400.
When This Does Not Apply
Key Takeaways
- Fully remote PAYE workers claim 30% of total qualifying utility costs (electricity, heating, broadband) with no further WFH day apportionment needed.
- Claims for all four open years (2022 to 2025) can be submitted simultaneously; four-year WFH relief typically €400 - €700.
- The employer €3.20/day allowance is a separate employer payment and does not affect the e-worker relief.
- MyTaxRebate combines WFH relief with flat-rate and medical expenses in a single comprehensive four-year claim.
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Frequently Asked Questions
How much WFH tax relief can I claim in Ireland?
The amount depends on your qualifying utility costs (electricity, heating, broadband), your WFH day ratio, and your income tax rate. For a standard rate taxpayer paying 2,400 euro in qualifying utility bills, working fully remote (5 days a week) from home, the relief generates about 144 euro per year.
What is the employer 3.20 euro per day allowance in Ireland?
The employer 3.20 euro per day allowance is an optional, tax-free payment that an employer can make directly to an employee to help cover the costs of working from home. The employee does not claim this from Revenue; it is paid by the employer. It does not prevent you from claiming the e-worker relief for unreimbursed costs.
Can I claim WFH tax relief for 2022 and 2023 as well as 2025?
Yes. Under s.865 TCA 1997, WFH tax relief claims can be backdated for four years. In 2025, the four open claim years are 2022, 2023, 2024, and 2025. You can claim all four years simultaneously through MyTaxRebate.
What home expenses qualify for the e-worker tax relief?
Three categories of home expense qualify: electricity, heating (gas, oil, or solid fuel), and broadband. Rent, mortgage interest, home insurance, council tax, water charges, and other household costs do not qualify.
Do I need to keep utility bills to claim WFH tax relief?
Revenue may request utility bills to support a WFH relief claim, particularly for larger claim amounts or if the claim is queried. It is advisable to retain electricity, heating, and broadband bills for the years you are claiming.
