Dáil Éireann Debate, Thursday - 16 September 2021
196. Deputy Denis Naughten asked the Minister for Finance the number of persons who claimed remote working relief from the Revenue Commissioners in the most recent tax year for which data is available; the amount of relief provided; and if he will make a statement on the matter. [44362/21]
View answerThe Remote Working Relief is available to workers who incur certain expenditure when working from home. The relief entitles workers to claim 10% of the cost of electricity and heating incurred in a year, apportioned by the number of days worked at home. For the tax year 2020 and for the duration of the COVID-19 pandemic on a concessionary basis, the relief also entitles workers to claim 30% of the cost of broadband, less any amounts paid by an employer, apportioned by the number of days worked at home.
Employers may pay a tax-free amount of €3.20 per day to employees who satisfy the qualifying conditions for the Remote Working Relief. Any amounts paid exceeding the €3.20 daily rate are subject to tax, PRSI and USC in the normal manner. Where employers make such payments, the relevant employees are not entitled to claim the Remote Working Relief.
I am advised by Revenue that it received almost 73,000 claims for Remote Working Relief from 1 January 2021 to 30 June 2021. The gross value of the claims received was €11m giving a gross average value of €150, which is allowable at the marginal rate of tax. Revenue has also confirmed that most claims received to date were in respect of PAYE workers with further claims expected in the coming months from self-assessed taxpayers.
