Dáil Éireann Debate, Tuesday - 9 November 2021
126. Deputy Alan Dillon asked the Minister for Finance if consideration will be given to developing an application or website to assist with the administration of tax relief for remote workers announced as part of Budget 2022; if guidance is being developed to assist remote workers in calculating the number of days worked from home; and if he will make a statement on the matter. [54417/21]
View answerIn line with Government policy to facilitate and support remote working, on Budget Day, I announced that an income tax deduction amounting to 30% of the cost of vouched expenses for heat, electricity and internet services in respect of those incurred while working from home can be claimed by taxpayers. This measure enhances and formalises existing arrangements that are currently operated by Revenue on an administrative basis and its legislative aspects are being provided for in Finance Bill 2021.
As is the case for other tax reliefs, it is the responsibility of the taxpayer to ensure that he or she is eligible to claim the relief and to ensure that the requisite records to support his or her claim are retained.
I am advised by Revenue that its ‘myAccount’ online service already provides a facility for PAYE employees to claim the remote worker tax credit when completing an income tax return. The service calculates the credit due based on the number of days worked at home and the cost of bills incurred, which should be submitted in support of the claim. The facility will be updated in 2022 to allow the credit to be claimed in-year rather than at year end.
Revenue’s ROS system also allows self-assessed workers to make a claim for the remote worker tax credit when completing their income tax return (Form 11). Where self-assessed taxpayers claim the remote worker tax credit, it is important that they maintain the supporting records as evidence of the costs incurred.
