Remote Working (e-Working) Relief
Tax relief on 30% of the electricity, heating and broadband you use on the days you work from home. You can claim for the current year or go back over the last four years.
Last checked July 2026
What it is
If you work from home for all or part of your time, you can claim tax relief on 30% of your apportioned heating, electricity and broadband costs for the days you worked from home. Alternatively, your employer can pay you €3.20 a workday tax-free instead, without you needing to claim anything through Revenue.
Who can get it
- You work from home for all or part of your working week under an arrangement with your employer
- You do substantive work at home, not just the odd email, and pay the electricity, heating or broadband bills
- Your employer does not already pay you the €3.20-a-day tax-free allowance to cover it (you use one route or the other)
- You work out the share of the bill for the days you worked from home, then claim 30% of that as relief.
- You can claim for the current year in real time, or look back and claim for the last four years if you never did.
- If your employer instead pays you up to €3.20 for each day you work from home, that is tax-free and there is nothing to claim; anything over €3.20 a day is taxed as normal.
- You claim through Revenue myAccount and you will need your bills and a record of the days you worked from home.
How to apply
Applications go through Revenue. The official page has the full eligibility rules and the application itself.
Go to the official page →Checked against the official source on 25 July 2026. Always confirm the details on the official page before applying.
Questions people ask
How much working-from-home tax relief can I claim?
Relief on 30% of your electricity, heating and broadband costs, apportioned to the days you actually worked from home during the year.
Can I claim for previous years?
Yes. You can go back and claim for the last four years through Revenue myAccount if you did not claim at the time.
What is the €3.20 a day about?
Your employer can choose to pay you up to €3.20 for each day you work from home, tax-free. If they do, you do not also claim the 30% relief for those costs.
How do I claim it?
Through Revenue myAccount. You will need your utility and broadband bills and a note of the days you worked from home.
Related guides
- Fisher Tax Credit
- Sea-going Naval Personnel Tax Credit
- Seafarers' Allowance
- Small Benefit Exemption
- Foreign Earnings Deduction
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