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Tax Reliefs

Dáil Éireann Debate, Tuesday - 15 September 2020

Tuesday, 15 September 2020

Questions (283)

Gerald Nash

Question:

283. Deputy Ged Nash asked the Minister for Finance the estimated cost to the Exchequer in 2020 and 2021 of the e-worker tax relief; and if he will make a statement on the matter. [23749/20]

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Written answers

E-Workers may incur certain expenditure in the performance of their duties from home, such as additional heating and electricity costs. An employer may make payments of up to €3.20 per day to e-working employees in respect of such expenses and this amount is not subject to deduction of PAYE, PRSI or USC. Where employers avail of this facility, they are not required to advise Revenue and therefore the number of employees reimbursed in this manner is not available. Where employers choose to pay in excess of €3.20 the additional amount is subject to deduction of PAYE, PRSI and USC.

Where an employee has suffered qualifying expenses that are not reimbursed by the employer, or where such reimbursement is treated as taxable income (i.e., the above €3.20 per week) the employee may make a claim to Revenue for a deduction from their taxable income in respect of these amounts. Qualifying expenses in this context are expenses incurred wholly, exclusively and necessarily in the performance of the duties of the employment.

I am advised by Revenue that where a deduction in respect of expenses in relation to working from home is claimed in a tax return, the amounts are included in a general ‘Expenses’ field. Therefore, it is not possible to provide the number or value of specific claims in relation to these expenses and there is no basis on which to produce a costing.

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