Richard Bruton (Dublin Bay North, Fine Gael)
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213. To ask the Minister for Finance the present tax reliefs that are available to employees and to employers to support remote working; and if he will make a statement on the matter. [46498/22]

Paschal Donohoe (Dublin Central, Fine Gael)
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As the Deputy will be aware, in the Finance Act 2021, I enhanced and formalised the tax arrangements for working from home in line with Government policy to facilitate and support remote working. Accordingly, for the tax year 2022, Remote Working Relief provides an income tax deduction amounting to 30% of the cost of vouched expenses for electricity, heat and broadband in respect of those days spent working from home can be claimed by taxpayers.

Remote Working Relief claims can be made via Revenue’s MyAccount, for years up to and including 2022. If making a claim for 2022, in real-time, the taxpayer is required to upload a readable image of his or her receipt(s) to Revenue’s Receipts Tracker during the application and the amount claimed increases the taxpayer’s current year tax credits for which he or she will see a benefit in his or her next payroll payment. For previous years, 2018 to 2021, the claim for remote working relief is made through the taxpayer’s income tax return, which can also be made through MyAccount.

The Deputy may also be aware, there is a Revenue administrative practice in place that allows employers to pay a tax-free amount of €3.20 per day to employees who work remotely and satisfy certain conditions. It should be noted that any amounts paid exceeding the €3.20 daily rate are subject to tax, PRSI and USC in the normal manner.

There is no legal obligation on the employer to make such a payment and the choice of whether to make the payment of €3.20 is at the discretion of the employer. If the employer does not make a payment of €3.20 per day, (or pays less than €3.20 per day) Remote Working Relief can be claimed, deducting any payment made by the employer.

I am advised that Revenue has published detailed guidance on this matter on their website, with comprehensive information available in Tax and Duty Manual 05-02-13 e-Working and Tax, which is available at www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-05/05-02-13.pdf