Employees working from home as a result of the COVID-19 pandemic may be entitled to tax relief.

• The relief is available in respect of expenses incurred while working from home such as electricity, heating and broadband.  
• An employer can make a payment of €3.20 per day to employees to cover costs such as light and heat, home phone, broadband. This is known as the e-worker allowance. However, there is no obligation on employers to make this payment.
• Revenue has issued updated guidance on the e-worker allowance and has confirmed that this may be paid to employees working from home due to the current COVID-19 situation. See Revenue guidance for reference.
• Where an employer does not pay the e-worker allowance, an employee may make a claim directly to Revenue in relation to home costs (light and heat, phone, broadband).  Employees can make such claims by applying directly to Revenue.
• In addition, no benefit in kind arises where employers provide equipment to employees such as laptop, printer, phone to facilitate working remotely.