Remote working

Oct 13, 2020

Little by way of additional supports for those working from home was provided for in today’s Budget. Minister Donohoe did clarify that the cost of broadband may now be included in a worker’s claim for a tax deduction, where their employer does not contribute towards these costs. An Inter-Departmental Group is working on a strategy for remote working and remote service delivery, as committed to in the Programme for Government.

The Minister highlighted the supports that are already in place for remote workers: 

  • Revenue allows an employer to make payments up to €3.20 per day to employees who satisfy the conditions for relief, without deducting PAYE, PRSI, or USC;
  • where the employer does not contribute, the worker may claim a tax deduction for utility expenses such as heat and light – and, new for 2020, the cost of broadband; and
  • claims may also be made for any other vouched expenses incurred “wholly, exclusively and necessarily” in the performance of the duties of employment.

    Chartered Accountants Ireland, under the auspices of the CCAB-I, called for the inclusions of internet costs in the tax deduction available to remote works, amongst other things, in a submission on the Remote Working Guidance Consultation.