e-Working and home workers Claim

2.3 Employer does not make payment towards e-worker expenses
Where an employer does not pay €3.20 per day to an e-worker, the employee is not entitled to claim a round sum of €3.20 per day. However, employees retain their statutory right to claim a deduction under section 114 of the Taxes Consolidation Act (TCA) 1997 in respect of actual vouched expenses incurred wholly, exclusively and necessarily in the performance of the duties of their employment, and that test is strictly applied. Where an employee decides to make such a claim, any reimbursement of expenses by the employer, such as the allowance in 2.2, should be deducted from such a claim.
Tax and Duty Manual Part 05-02-20 sets out the general rules on deductions of expenses in employment.

2.2 Necessarilyincurredintheperformanceoftheduties
Necessarily means that the duties of the office or employment could not be performed without incurring the expense. “In the performance of the duties” means in the actual performance or carrying out of the duties of the employment. Any expenditure incurred before or after performing the duties of the office or employment would be ruled out. Expenditure incurred by an employee which merely puts the employee in a position to exercise the employment would not be incurred in the performance of the duties of the office or employment.
The objective test of necessity requires that the expense is incurred. However, it must be considered whether the duties could be performed without incurring the expense. The expense should not arise because of the personal circumstances or preference of the taxpayer. For the expense to be allowable, it must be incurred in the actual performance of the duties of the office or employment or as a direct consequence of those duties.