Paul McAuliffe (Dublin North West, Fianna Fail)
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305. To ask the Minister for Finance if he is considering the introduction of a tax credit to allow persons to buy digital technologies to assist them to work remotely. [15369/20]

Paschal Donohoe (Dublin Central, Fine Gael)
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Section 114 of the Taxes Consolidation Act 1997 (TCA) allows an employee or office holder to claim a deduction for expenses incurred by him or her wholly, exclusively andnecessarily in the performance of the duties of his or her employment or office. This may include expenses incurred on digital technology, if all elements of the requirement are met.

Furthermore, an employer may provide certain equipment to employees to enable them to work from home, without a taxable benefit-in-kind arising if certain conditions are met. Where an employer provides the following equipment to an employee specifically for business use, and any personal use is incidental, a taxable benefit-in-kind will not arise:

- a computer (including a laptop or hand-held computer),

- a printer,

- a scanner,

- a modem,

- software,

- discs, disc drives and other computer-peripheral devices.

An employer may also provide a dedicated home telephone landline, mobile phone or high-speed home internet connection to an employee for business use. Where the employer bears the cost of installation and use of a home telephone landline, mobile phone or high-speed home internet connection for an employee, a taxable benefit-in-kind will not arise provided any personal use is incidental.

Where an employee uses his or her personal home telephone landline or mobile phone for business purposes a portion of the bill (including line rental) may be reimbursed by the employer without a charge to tax arising. In determining the element of the bill to be reimbursed by the employer it is necessary to make a reasonable estimate of the business use of the phone and to retain records used in calculating same. In such circumstances, the employee may not also claim a deduction for this expense under section 114 TCA.

Further information on the operation of benefit-in-kind on employer provided equipment can be found on Revenue’s website at the following link:

www.revenue.ie/en/employing-people/benefit-in-kind-for-employers/other-benefits/internet-computers-phones-and-work-related-supplies.aspx.

Given the existing provision for deductibility of such expenses under section 114 TCA, I have no plans at present to introduce a further tax credit to allow individuals to buy digital technologies to assist with remote working.