Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

It sounds, from the way the Deputy introduced the question, that there is already much demand in the homes that he referred to and the Deputy has that work well under way already. How could I not be aware of so many more people now working from home? Of course, they are making the choice regarding where that home will be located. There are supports available within the tax code for this already. Of course, in the context of the budget, this is something that we will re-examine.

I would make the point though that we need balance in all of this. With our continued efforts to look after the health of our country, I believe we need to find a safe way over time in which we can encourage those who want to work in offices to be able to go back into their offices where they were located and, as the Deputy has said, for those who either do not want to do it or whose employer says they do not need to do it, a way in which working from home can be sustainable. This is an issue of much debate among families as they look at what 2021 could bring, but we need to get the balance right.

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