Refunds
Remote working relief: claiming for heat, light and broadband
Last updated 16 October 2026
If you work from home, 30% of your electricity, heating and broadband for those days can be claimed, relieved at your top rate. How it's worked out.
If you work from home under an arrangement with your employer, part of your household bills is treated as a work cost. You can claim it as remote working relief, unless your employer already pays you a tax-free allowance that covers it.
The formula
Revenue's formula is ((A × B) ÷ C − D) × 30%, where:
- A is your bills for electricity, heating and broadband for the year
- B is the number of days you worked from home
- C is the number of days in the year
- D is any remote working allowance your employer paid you
The result is the amount you can deduct. It comes off your taxable income, so it saves tax at your highest rate: 20% or 40%. It doesn't reduce USC or PRSI.
An example for 2026
Bills of €2,400 for the year and 130 days worked at home, with no allowance from the employer:
| €2,400 × 130 ÷ 365 × 30% | €256.43 |
| Tax saved at 40% | €102.57 |
| Tax saved at 20% | €51.29 |
The employer allowance
Employers can pay up to €3.20 a day tax-free to cover remote working costs. If yours does, that amount comes off your claim. With €3.20 for each of those 130 days, the deductible amount above falls to €131.63.
What counts
- only days you worked from home as a remote worker, not weekends, annual leave or evenings spent catching up
- electricity, heating and broadband; where broadband is part of a bundle, a reasonable share of the bill
- your share, if you split the bills with others
Laptops, desks, chairs and other equipment you buy yourself are not allowable.
How to claim
Upload your bills to Receipts Tracker in myAccount. For 2026 you can claim during the year. For earlier years, claim on the Income Tax Return for each year, up to four years back; claims for 2022 close on 31 December 2026.
Work it out
Sources
- Revenue: How to calculate allowable remote working costs (checked 25/10/2026)
- Revenue: Remote working: what costs can you claim for? (checked 25/10/2026)
- Revenue: Four year rule: claims for 2022 must be made by 31 December 2026 (checked 25/10/2026)
General information, not tax advice. HeyPenny is not a tax agent.