Denis Naughten (Roscommon-Galway, Independent)
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178. To ask the Minister for Finance the number of persons who claimed remote working relief from the Revenue Commissioners in the most recent tax year for which data is available; the amount of relief provided; and if he will make a statement on the matter. [5151/21]

Paschal Donohoe (Dublin Central, Fine Gael)
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Employers can make payments up to a maximum of €3.20 per day to employees who incur certain expenditure while working from home without deducting PAYE, PRSI or USC. This expenditure typically includes additional heating, electricity and broadband costs.

Where an employer does not pay the daily amount (€3.20) or pays less than the allowable costs, the employee can claim Remote Working Relief. The relief entitles employees who are working remotely to claim 10% of the cost of electricity and heat incurred, apportioned according to the number of days worked from home in the year. The relief also entitles employees who are working remotely to claim 30% of the cost of broadband, apportioned according to the number of days worked from home in respect of 2020. This concession is not applicable to earlier years. Further information in respect of remote working is on the Revenue website, available here: , which may be of assistance to the Deputy.

PAYE workers can claim expenses for remote working by completing an Income Tax return at year end. Revenue advises that the simplest way for taxpayers to claim such expenses and any other tax credit entitlements is by logging onto the myAccount facility on the Revenue website available; here: .

Finally, Revenue has confirmed that almost 42,000 claims to the value of approximately €1.1m have been received to date in respect of remote working relief for 2020 so far.