I work from home. Can I claim relief for any of my home expenses?

Yes, remote workers may incur additional expenditures in performing their employment duties when working from home. Income tax relief is available for a portion of these extra expenses.

For 2019 and previous tax years, remote workers can claim 10% of the cost of electricity and heat incurred based on the number of days worked from home over the year. A claim for broadband is not available.

For the tax years 2020 and 2021, remote workers can claim 10% of the electricity and heat expenses and 30% of the broadband expenditure, again, based on the number of days worked from home over the year.

For the tax year 2022 onward, remote workers can claim up to 30% of the cost of electricity & heat, and broadband expenditure.