There is no statutory employment right to a refund of expenses in respect of light, heat and waste incurred by employees working from home. Expenses/ allowances are not covered in Irish employment legislation and would be a matter for negotiation between employer/employee except where provided for in collective agreements.
In cases where an employer makes payments towards the expenses of working from home, up to €3.20 per day may be paid to employees without a Benefit-In-Kind arising.
Where an employer does not make a contribution, the worker may claim a tax deduction for utility expenses such as heat and light - and, new for 2020, the Revenue Commissioners have now confirmed that this may include the cost of broadband. Details will be set out in the Revenue guidance on the matter. Claims may also be made for any other vouched expenses incurred “wholly, exclusively and necessarily” in the performance of the duties of their employment.
Grant supports for students are the responsibility of the Minister for Education and the Minister for Further and Higher Education, Research, Innovation and Science.
The Government has no current plans to legislate on this particular issue.