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Working From Home
Updated Jan 2026

Broadband & Electricity Tax Relief Ireland 2025

If you've been working from home in Ireland, you're likely spending more on electricity, heating, and broadband than you did when commuting to the office. The good news? Revenue allows you to...

9 December 2025
4 min read

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If you work from home in Ireland, you can claim tax relief on a portion of your broadband and electricity bills. This relief applies to PAYE workers who work remotely for part or all of their working time - and most people aren't claiming it.

The tax relief allows you to claim 30% of the cost of electricity, heating, and broadband for the proportion of time you spend working from home. MyTaxRebate.ie can review your eligibility and ensure you're claiming everything you're entitled to.

How Working From Home Tax Relief Works

When you work from home, you incur additional costs for utilities that would otherwise be covered by your employer. Revenue allows you to claim tax relief on these expenses:

Expense Type Relief Rate
Electricity 30%
Heating (gas, oil, solid fuel) 30%
Broadband 30%

Important: The 30% rate is apportioned based on the number of days you work from home. If you work from home 3 days per week, you can claim 30% of 60% (3/5 days) of your bills.

Example Calculation

Let's say you work from home 3 days per week and have the following annual bills:

Electricity: €1,500/year × 30% × 60% = €270 claimable

Heating: €1,200/year × 30% × 60% = €216 claimable

Broadband: €600/year × 30% × 60% = €108 claimable

Total claimable: €594

Tax relief at 20%: €118.80/year

Tax relief at 40%: €237.60/year

Who Can Claim?

You can claim this relief if:

  • You're a PAYE employee (not self-employed)
  • You work from home for some or all of your work time
  • You pay for your own broadband, electricity, and heating
  • Your employer doesn't already reimburse these costs

Employer e-Working Allowance

Some employers pay a daily e-working allowance of up to €3.20 per day tax-free. If your employer pays this, you cannot also claim the working from home tax relief for those expenses. However:

  • If your employer doesn't pay the allowance, you can claim the relief yourself
  • If your employer pays less than €3.20/day, you may still be able to claim the difference

Other Reliefs for Remote Workers

Beyond broadband and electricity relief, you may also be entitled to:

How to Claim

MyTaxRebate.ie makes claiming straightforward. When we review your tax, we'll:

  • 1.Check if you've been claiming WFH relief
  • 2.Calculate your entitlement based on your work pattern
  • 3.Claim any backdated amounts (up to 4 years)
  • 4.Ensure the relief continues going forward

Frequently Asked Questions

Do I need receipts for my utility bills?

Yes, you should keep your utility bills as Revenue may request evidence. This includes electricity bills, heating bills, and broadband bills. Keep them for at least 6 years.

Can I claim if I work in a hybrid arrangement?

Yes. The relief is calculated based on the proportion of days you work from home. If you work 2 days in the office and 3 days at home, you can claim for the 3 home-working days.

What if bills are in my partner's name?

If you live together and both contribute to household bills, you can still claim the relief even if the bills aren't in your name. The key is that you're incurring these costs.

How far back can I claim this relief?

You can claim for the current tax year plus the previous 4 years. If you've been working from home since 2021 and haven't claimed, you could be entitled to several years of backdated relief.

Claim Your Work From Home Relief

Plus all other tax reliefs you're entitled to

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Filed under:Working From Home

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