Views on tax and right to request remote work

The Department of Enterprise, Trade and Employment published a report summarising the submissions received from the public consultation on the introduction of new laws to give employees the right to request remote work. 12 percent of those who responded suggested the introduction of a government grant or tax incentive similar to the cycle-to-work scheme.

Employer’s tax related comments highlighted in the report include:

• That the provision of remote working equipment in a tax efficient manner be introduced. A tax efficient scheme similar to the cycle-to-work scheme for purchasing remote working equipment along with employer provision of technology should be considered to support remote working arrangements; and
• The obligation to provide a second set of furniture or equipment should not fall on the employer and the additional cost of working remotely, including Wi-Fi etc., should be born by employees where they have requested to work remotely. It is suggested that a tax deduction for employees through the payroll process should be available for these costs.

Among general comments was the repeated call for tax breaks for employees and employers, as well as the need for particular consideration to be given to the tax treatment of employees with employment contracts in the Republic of Ireland but living in Northern Ireland.

See the report and the Tánaiste and Minister for Enterprise, Trade and Employment, Leo Varadkar’s accompanying press release for more information.