How to apply to revenue for WFH tax relief

I logged in to my account, to check for you.

I selected 2022.

This what I see in section 4 Tax credits and reliefs:

Bear in mind that Remote Working relief may not have existed in 2019, I wonder could that be it?

This might be obvious, but the remote working relief states I can claim some relief for cost of electricity , heating and broadband. What do they mean by heating? For example, out houseis heated by radiators and we have heating oil delivered every few months? Does the relief include the cost of the oil too? Sorry if this is a no brainer!!

Thanks

Can anyone confirm if expenses are claimed based on the billing date or the payment date? For example, yesterday I received my electricity bill for the final 2 months of 2023. However, I will not be paying it until 2024.

And before people think it's 30%. It ends up becoming a small-ish,refund value if paying lower rate of tax, when you see the refund amount.

Anyone paying 20% tax, will end up getting a 20% refund of the value used on the working days only.

Quick example, 220 days working from home.

Oil, Broadband, Electricity costs: €4000

Tax relief value: €144 or €289

Calculated as follows:

4,000 x 220 = 880,000

880,000 / 365 = 2,411

2,411 x 30% = 723

723 x either 20% or 40% (depending on what tax rate you paid)

@20% = €144

@40% = €289

Your better off if your employer pays the €3.20 WFH allowance, some employers say "sure you can claim 30% costs back from Revenue, it's better than what we will give you". If your employer offers such an amount, up to €3.20 per day. Then do some quick maths and you'll see what is better for you. Even €1 per day would work out better in the above case @ 20% rate.

And if you are in a house where bills are spilt between, 2,3,4 people. Then the total costs value is divided by the number of people paying the bills.

Yes, you can claim full value of the cost. Just total up the cost of tour ESB, Gas, Oil and that's one figure required. And then a total cost for broadband only as another figure required. Final figure is the number of days working from home in the year. There is no half days, so any part of a day is a day.

It's not a lot every should do it for the little amount of time it takes.

Relief is given at 20% or 40%, marginal rate of tax.

Plenty of examples of such cases on Tax and Duty Manual Remote Working Relief Part 05-02-13

Correct, first year the hardest part I found was finding the oil receipts. But the last 2 years I've been keeping them aside once received and a quick add up of the payments takes a few seconds. Broadband and ESB are all online. Also very handy at end of month to add up the days working from home. Saves counting back if the HR system doesn't give the amount of days at end of year.

If the cost of the ESB/Oil/Gas/Broadband is shared between a number of people, then it has to be apportioned out as so.

If only one person pays the bills and another person is working from home, the person not paying any percentage of the bill cannot claim WFH relief.

Just claimed for 2023-2022. But looks like I can't get bills online for 2020 & 2021.

A pain. Will have to contact Virgin for the broadband and will forget the electric/gas bills as that will be too much hassle I reckon.

Not much of a help now, but in the future be sure to use the Receipts Tracker on the Revenue website. When you get an electricity or broadband bill just save it in there. I take a photo of the oil receipt and upload it there too. Same goes for all medical/GP/Prescription bills, upload them straight to the receipts tracker, all the work is done then when you submit your tax return, you only need to enter the number of days worked.

It helps with the January bills!!

Do you have a link to that? There doesn't appear to be any information on revenue.

Wouldn’t it be your bill after the credit as that’s what you actually paid?

Another question on this one.

Can you claim for days you're on certified sick leave? I have tried searching online but can't find a straight answer!

every penny counts, I pay enough tax, I'm sure like most of us :)