Emer Currie (Dublin West, Fine Gael)
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263. To ask the Minister for Finance the supports available to employers and employees to promote remote and flexible working; and if he will make a statement on the matter. [31901/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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Support is available to remote workers within the tax system. The Remote Working Relief (RWR), provided for under section 114A of the Taxes Consolidation Act 1997 (TCA), allows taxpayers to claim 30% of electricity, heat and broadband expenses incurred in respect of days spent working from home as an Income Tax deduction. There is a legislative requirement in section 114A TCA that receipts must be submitted with the RWR claim (i.e. the utility bills must be electronically uploaded). RWR is not available to self-employed individuals, however any remote worker employed by them is entitled to this relief.

In addition, Revenue operates an administrative practice which allows an employer to make payments of up to €3.20 per day to employees without deducting Income Tax, PRSI or USC. There is no legal obligation on the employer to make such a payment and the payment is at the discretion of the employer. Amounts in excess of €3.20 per day paid by the employer are subject to Income Tax, PRSI and USC in the normal manner.

Guidance on how to claim the RWR and further information on the treatment of employer reimbursed remote working expenses can be found in Revenue’s Tax and Duty Manual Part 05-02-13, available at: www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-05/05-02-13.pdf.