Reviewed by: MyTaxRebate Team on 11 Mar 2026 | Authority: s.865 TCA 1997 | TDM Part 05-02-13
Quick Answer
PAYE workers in Ireland with a formal home-working arrangement claim their WFH tax expenses through the Revenue e-worker relief. This provides a tax credit for 30% of qualifying home utility costs (electricity, heating, and broadband), apportioned by the WFH day proportion.
For a worker with €2,400 in qualifying utilities working from home 4 days out of 5, the annual tax credit is €115. Under s.865 TCA 1997, all four open years (2022, 2023, 2024, and 2025) can be claimed simultaneously through MyTaxRebate in a single engagement.
What This Page Covers
- ✓How to claim the e-worker relief step by step
- ✓What costs to include in the claim
- ✓How to calculate the WFH day proportion
- ✓What MyTaxRebate does on your behalf when e-linked
- ✓What documentation Revenue may request
- ✓How WFH expenses combine with other PAYE reliefs in a single claim
Key Facts at a Glance
- ✓E-worker relief: 30% of qualifying home expenses (electricity, heating, broadband) × WFH day proportion
- ✓Formula: (WFH days ÷ total working days) × 30% × annual utility cost × 20% = tax credit
- ✓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)
- ✓The e-worker relief claim is submitted directly to Revenue via the Revenue Online Service (by a tax agent on your behalf)
How to Claim Your WFH Tax Expenses
The claim process for WFH expenses follows the standard PAYE refund mechanism under s.865 TCA 1997. When MyTaxRebate is your appointed tax agent (established through the Revenue e-linking process), the claim is submitted directly to Revenue on your behalf through the Revenue Online Service.
The information needed to calculate the claim includes your annual qualifying utility costs (electricity, heating, and broadband) for each of the four open years, and your WFH day pattern for each year. MyTaxRebate accesses your income and tax credit information directly from Revenue through the e-link; the utility cost information is provided by you as it is not held by Revenue.
Revenue processes standard WFH expense claims within 5 to 15 working days of submission. Queried claims may take 3 to 6 weeks if Revenue requests supporting documentation. The refund is paid directly to your nominated bank account.
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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
Claim submission through MyTaxRebate
A worker authorises the e-link on day 1. MyTaxRebate collects their utility cost information and WFH day pattern for 2022 to 2025. The claim for all four years is submitted to Revenue on day 5. Revenue processes and issues the combined refund (€460 in WFH relief plus €520 in other reliefs = €980 total) on day 19. The worker receives the refund in their bank account on day 21.
Revenue query on utility costs
A worker claims €3,200 in qualifying utility costs for 2023. Revenue issues a query on day 8 requesting documentation. MyTaxRebate collects the worker's electricity, heating, and broadband bills for 2023 and responds to Revenue on day 18. Revenue processes the full claim on day 35. Refund including WFH and other reliefs: €1,050.
WFH relief combined with flat-rate expenses
A nurse claims e-worker relief (€115/year at 4/5 days WFH, €2,400 utilities) alongside the flat-rate nurse deduction (€733/year at 20% = €146.60/year). Combined annual relief: €261.60. Over four years: approximately €1,046. The combined claim is submitted as a single Revenue submission by MyTaxRebate.
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 employer payment; the e-worker relief is what the employee claims from Revenue.
- ✗Claiming rent, mortgage interest, or equipment costs. Only electricity, heating, and broadband qualify.
- ✗Referencing 2020 as an open claim year. The 2020 window closed 31 December 2024. Open years: 2022, 2023, 2024, 2025.
- ✗Not claiming because the per-year amount seems small. Over four years combined with flat-rate and medical reliefs, total refunds often reach €800 - €1,400.
- ✗Delaying the claim when the four-year window is still open. The 2022 claim year closes on 31 December 2026. Submitting through MyTaxRebate now means all four years are reviewed and claimed before any year-end deadline arrives.
When This Does Not Apply
Key Takeaways
- The e-worker relief is claimed through the Revenue Online Service by your appointed tax agent as part of a comprehensive four-year PAYE review.
- Qualifying costs (electricity, heating, broadband) and WFH day pattern must be confirmed for each open year.
- Revenue typically processes WFH claims in 5 to 15 working days; refund paid to nominated bank account.
- MyTaxRebate combines WFH expenses with flat-rate and medical expense claims in a single submission.
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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, WFH day ratio, and tax rate. For a standard rate taxpayer paying 2,400 euro in qualifying utilities working from home 3 out of 5 days, the e-worker relief produces about 86 euro per year.
What is the employer 3.20 euro per day allowance?
The employer 3.20 euro per day allowance is an optional, tax-free payment that an employer can make directly to an employee. The employee does not claim this from Revenue. It is separate from the Revenue e-worker relief.
Can I claim WFH tax relief for 2022 and 2023?
Yes. Under s.865 TCA 1997, WFH relief claims can be backdated four years. In 2025, the four open claim years are 2022, 2023, 2024, and 2025. You can claim all four years simultaneously through MyTaxRebate. The 2020 and 2021 windows are permanently closed.
What home expenses qualify for e-worker relief?
Only electricity, heating, and broadband qualify. Rent, mortgage interest, home insurance, water charges, and household equipment do not qualify. The qualifying spend is your actual annual outgoings on these three items.
Do I need to keep utility bills for a WFH claim?
Revenue may request utility bills if a claim is queried. It is advisable to retain electricity, heating, and broadband bills for each of the four open years. An employer confirmation letter noting that you were required to work from home is also helpful.
