Aindrias Moynihan (Cork North West, Fianna Fail) | Oireachtas source

Larger numbers of people have been working from home and, as a result, businesses have experienced reduced costs for electricity, including lighting, rent and so on. Some businesses have been paying the €3.20 daily rate to their employees. Others may not have been able to or chose not to, and their employees must claim tax back. In light of how the daily rate is set up, though, there is a mismatch, in that employees can only claim back a smaller amount than the €3.20. For example, €3.20 over the space of a year is equivalent to approximately €830 whereas someone claiming tax back may get as little as €200. This mismatch needs to be balanced so that people are not disadvantaged if their employers choose one route over the other.

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