If you've been working from home in Ireland, you could be entitled to hundreds of euros in tax relief that you haven't claimed yet. The Work From Home (WFH) tax relief scheme allows Irish employees to claim back money for the additional costs of heating, electricity, and broadband when working remotely. With the standard rate set at €3.20 per day and the ability to backdate claims to 2020, many workers are sitting on significant tax rebates they don't even know about. Let's explore exactly how the WFH expenses claim works and how much you could be owed.
Understanding Ireland's Work From Home Tax Relief
The Irish government introduced enhanced work from home tax relief in response to the dramatic shift toward remote working. This relief recognizes that employees working from home incur additional household expenses that would otherwise be borne by their employer in an office setting.
The relief is structured as a flat-rate expense deduction of €3.20 per day for each day you work from home. Importantly, this isn't a direct cash payment—it's a tax deduction that reduces your taxable income, resulting in a tax rebate based on your marginal tax rate.
What Does the €3.20 Daily Rate Cover?
The daily rate is designed to cover a portion of the following expenses:
- Electricity costs for lighting, computer equipment, and charging devices
- Heating costs during working hours
- Broadband and internet usage for work purposes
You don't need to provide receipts or calculate your actual expenses—the flat rate simplifies the process considerably. However, you must genuinely be working from home on the days you claim, and your employer must not be reimbursing you for these specific expenses.
How Much Can You Claim for WFH Expenses?
The amount you can claim depends on how many days you work from home annually. Revenue has set thresholds that determine your maximum annual claim:
Maximum Annual Relief Rates:
- Working from home less than 110 days per year: €3.20 × actual days worked
- Working from home 110 days or more per year: Maximum of approximately €352 per year
If you work from home three days per week throughout the year, you'll likely exceed the 110-day threshold and qualify for the maximum relief. For more details on eligibility criteria, check out our comprehensive guide on work from home tax relief in Ireland for 2025.
Real-World WFH Claim Examples
Example 1: Full-Time Remote Worker
Sarah's Situation: Sarah works from home five days per week (approximately 220 working days per year, excluding holidays and leave).
Annual tax deduction: €352 (maximum threshold)
Tax rate: 40% (higher rate taxpayer)
Annual tax rebate: €352 × 40% = €140.80
If Sarah backdates her claim to 2020 (five years), she could receive approximately €704 in total tax relief.
Example 2: Hybrid Worker
Michael's Situation: Michael works from home two days per week (approximately 88 working days per year).
Annual tax deduction: 88 days × €3.20 = €281.60
Tax rate: 20% (standard rate taxpayer)
Annual tax rebate: €281.60 × 20% = €56.32
Michael's backdated claim from 2020 to 2024 would be worth approximately €281.60 in total.
Example 3: Occasional Remote Worker
Lisa's Situation: Lisa works from home one day per week (approximately 44 working days per year).
Annual tax deduction: 44 days × €3.20 = €140.80
Tax rate: 20% (standard rate taxpayer)
Annual tax rebate: €140.80 × 20% = €28.16
Even with just one day per week, Lisa's backdated claim could total around €140.80.
Backdating Your WFH Claim to 2020
One of the most valuable aspects of the working from home tax relief is the ability to backdate your claim. Revenue allows taxpayers to claim tax relief for the previous four years, meaning in 2025, you can still claim for:
- 2024
- 2023
- 2022
- 2021
- 2020 (if you worked from home during the pandemic)
Many Irish workers who transitioned to remote work during COVID-19 restrictions have never claimed this relief, leaving substantial refunds unclaimed. If you worked from home consistently since 2020, your backdated claim could be worth several hundred euros.
Who Qualifies for WFH Tax Relief?
To qualify for work from home expenses relief, you must meet the following criteria:
- You must be working from home (not just occasionally checking emails)
- Your employer must not reimburse you for these specific expenses
- You must be incurring additional household costs due to working from home
- You must be an employee paying Irish income tax (not self-employed)
- You must keep a record of the days you worked from home
Both PAYE employees and contract workers can claim, provided they're paying Irish income tax through the PAYE system. For comprehensive information on remote working tax deductions, our specialist team can assess your specific situation.
The Claims Process: Getting Your Money Back
While the WFH tax relief might seem straightforward, navigating Revenue's systems and ensuring you receive the maximum entitlement requires expertise. Professional tax advisors understand the nuances of:
- Accurately calculating the number of qualifying days
- Properly backdating claims to capture all eligible years
- Combining WFH relief with other tax credits and reliefs you may be entitled to
- Ensuring all documentation meets Revenue requirements
- Handling any queries or issues that arise during processing
A professional approach ensures you don't leave money on the table and that your claim is processed efficiently without errors that could delay your refund.
Frequently Asked Questions About WFH Claims
How do I prove I worked from home?
You should maintain a record of the days you worked from home. This can be in the form of a diary, spreadsheet, or calendar. While Revenue doesn't typically request detailed proof upfront, you should be able to substantiate your claim if asked. Email records, team calendars, or employer confirmation can support your claim.
Can I claim if my employer pays a remote working allowance?
If your employer already reimburses you specifically for electricity, heating, and broadband costs related to working from home, you cannot claim the Revenue relief for those same expenses. However, if your employer pays a general remote working allowance that doesn't specifically cover these costs, you may still qualify. Professional advice is recommended to assess your specific situation.
Is the €3.20 daily rate going to increase?
As of 2025, the rate remains €3.20 per day. While there have been discussions about increasing this rate to reflect the true cost of working from home
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