If you work from home—even part of the time—you may be entitled to tax relief on your household expenses. This covers a portion of your electricity, heating, and broadband costs.
Our specialists help remote and hybrid workers claim working from home relief as part of a complete tax review. Here's who qualifies.
📊 WFH Relief Key Facts
- Relief rate: 30% of apportioned costs
- Covers: Electricity, heating, broadband
- Who qualifies: Any employee working from home
- Backdate period: 4 years
Who Qualifies for Working From Home Relief?
You can claim if you:
- Work from home for any part of your role
- Pay your own household utility bills
- Don't receive a remote working allowance from your employer (or it's less than your actual costs)
This includes:
- Fully remote workers: Working from home 5 days/week
- Hybrid workers: Working from home part of the week
- Occasional WFH: Even one day per week can qualify
How the Relief Works
The relief covers 30% of your apportioned expenses for:
- Electricity
- Heating (gas, oil, etc.)
- Broadband
The "apportioned" amount is based on how many days you work from home versus total days worked.
💡 Example Calculation
Lisa works from home 3 days per week. Her annual utility costs are €2,400. Her apportioned WFH portion is €1,440 (3/5 of €2,400). Her relief is 30% of €1,440 = €432 tax saving at the 20% rate, or €576 at the 40% rate.
What About the €3.20 Daily Allowance?
Some employers pay a daily e-working allowance of up to €3.20 tax-free. This is an employer payment, not a Revenue refund. If your employer doesn't pay this (or pays less), you can claim the 30% relief on your actual costs instead.
Other Reliefs You May Be Missing
When we review your tax, we also check for:
- Rent tax credit – up to €1,000/year
- Medical expenses – 20% relief
- Flat rate expenses – for many professions
- Emergency tax – from job changes
The average refund our clients receive is €1,080.
Work From Home?
Our experts will calculate your WFH relief and find all other reliefs you're owed.
Start Your Tax Review →No refund, no fee • Average refund €1,080 • TAIN: 77632V
Frequently Asked Questions
Do I need receipts?
You'll need records of your utility bills, but you don't submit them with the claim. Keep them in case Revenue requests them.
What if I share bills with others?
You can only claim for your portion of the bills. If you split 50/50 with a partner, you claim 50% of the apportioned amount.
Can I claim for equipment like a desk or chair?
The standard WFH relief covers utilities only. Equipment may be claimable separately in some circumstances—our specialists can advise.