I propose to take Questions Nos. 42 and 61 together.
The 2020 programme for Government contains several commitments related to working from home, the responsibility for which falls to my Department. There is also a commitment to the development of a "national remote working strategy", and to that end a remote working strategy group has been established. A number of issues are being considered as relevant to these commitments, the results of which will be made public in due course.
In terms of the current tax treatment of the costs associated with working from home, I would note that any such costs incurred wholly and exclusively for the purposes of the business by an employer may be deducted by the employer in the normal course of calculating the tax liability of the employer's business.
From the perspective of the individual employee, there is no specific tax credit available to employees where they work from home. The consideration of the introduction of any such credit would need to balance a number of factors, including issues of equity, noting that not every worker is able to work remotely or from home for a variety of reasons, including the nature of his or her work and the nature of his or her home environment.
I am advised by Revenue that where e-workers incur certain extra expenditure in the performance of their duties of employment remotely or from home, such as additional heating and electricity costs, there is a Revenue administrative practice in place that allows an employer to make payments of up to €3.20 per day to such employees, subject to certain conditions, without deducting PAYE, PRSI, or USC. I am advised that Revenue has published detailed guidance on these arrangements in its tax and duty manual, which may be found on the Revenue website.