If you work from home some or all of the week, you can claim back part of your household bills. On its own it’s not a huge amount, but across four open years, and alongside your other claims, it’s well worth doing.
What can you claim for?
Revenue lets you attribute 30% of your electricity, heating and broadband costs to working from home, apportioned for the days you actually worked there (what costs can you claim).
Equipment isn’t covered. Laptops, desks, chairs and other items you buy yourself can’t be claimed under this relief.
The formula
Revenue works it out like this (how to calculate):
((A × B) ÷ C − D) × 30%
- A: your total electricity, heating and broadband bills for the year
- B: the number of days you worked from home
- C: the number of days in the year
- D: any remote working allowance your employer paid you
The result is the amount you can deduct. You then get tax relief on it at your highest rate of tax, 20% or 40%.
A worked example
This one comes from Revenue. In 2023, Jane worked from home for 50 days. Her electricity, heating and broadband came to €1,890, and her employer paid her nothing towards working from home.
| Step | Working | Result |
|---|---|---|
| Bills × days at home | €1,890 × 50 | €94,500 |
| ÷ days in the year | €94,500 ÷ 365 | €258.90 |
| × 30% | €258.90 × 30% | €77.67 allowable |
| Relief at 40% | €77.67 × 40% | €31.07 back |
Someone working from home three days a week (about 140 days) with the same bills would have around €217 allowable. That’s roughly €43 back at 20%, or €87 at 40%, for one year. Over four open years it starts to add up.
Which days count?
Only the days you actually worked from home as part of your job. Leave out:
- weekends and bank holidays you didn’t work;
- annual leave; and
- evenings when you brought work home after a day in the office.
Sharing a house or the bills?
If you split the bills, each person claims on what they actually paid. Revenue’s own guidance includes an example of two housemates each claiming on their half.
If your employer pays an allowance
Employers can pay up to €3.20 a day tax-free towards remote working costs. If yours does, take the total allowance off (that’s "D" in the formula) before applying the 30%. If they pay less than your actual costs, you can still claim the difference.
Broadband in a bundle? If your provider doesn’t show the broadband cost separately, Revenue accepts a reasonable estimate of the broadband part.
How to claim
Add it to your Income Tax Return for each year in myAccount. Enter the allowable amount (after the 30%), not your total bills, and keep the bills in case Revenue asks to see them.
TaxRoots can work this out for every open year and claim it alongside your other credits. Remember that 2022 closes on 31 December 2026.