If you work from home—even just a few days per week—you can claim tax relief on a portion of your electricity, heating, and broadband costs. This relief can be backdated four years.
Our specialists help remote and hybrid workers claim working from home relief alongside other tax credits. Here's everything you need to know.
📊 WFH Relief 2025
- Relief rate: 30% of apportioned utility costs
- Covers: Electricity, heating, broadband
- Who qualifies: Anyone working from home
- Backdate period: 4 years
How Working From Home Relief Works
You can claim relief at 30% on the portion of your utility costs attributable to working from home. This covers:
- Electricity
- Heating (gas, oil, solid fuel)
- Broadband
The "apportioned" amount is based on how many days you work from home versus total working days.
Calculating Your Relief
💡 Example Calculation
You work from home 3 days per week (60% of working time). Your annual utilities are €2,400.
WFH portion: €2,400 × 60% = €1,440
Relief: €1,440 × 30% = €432 tax saving at 20% rate, or €576 at 40% rate
What About the €3.20 Daily Allowance?
The €3.20 daily e-working allowance is a tax-free payment from your employer—not a Revenue refund. If your employer doesn't pay this (most don't), you claim the 30% relief on your actual utility costs instead.
If your employer does pay the €3.20 allowance, you only claim relief on costs above what they've paid.
Who Can Claim?
You can claim if you:
- Work from home for any portion of your role
- Pay your own utility bills (or your share)
- Don't receive full reimbursement from your employer
This includes hybrid workers, fully remote workers, and anyone who occasionally works from home.
Other Reliefs You May Be Missing
WFH relief is rarely the only relief you're entitled to. 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 need records of your utility bills. You don't submit them with the claim, but keep them in case Revenue requests them.
Can I claim for equipment?
The standard WFH relief covers utilities only. Equipment like desks and chairs may be claimable separately—our specialists can advise.
How far back can I claim?
Four years. If you've been working from home since 2021, you can claim relief for all those years.