Core calculation
For 2026, Revenue calculates the allowable amount by first apportioning qualifying electricity, heating and broadband bills for the days worked from home, then deducting any employer remote-working reimbursement, and finally applying 30%.
The deduction is restricted to zero where employer reimbursement exceeds the apportioned qualifying costs.
Relief is at your Income Tax rate
Remote Working Relief is given at the claimant's highest rate of Income Tax. The cash tax saving can therefore differ depending on whether the deductible amount shelters income that would otherwise be taxed at 20% or 40%.
What is not included?
Revenue's guidance does not allow the employee to claim capital items such as laptops, computers, office equipment or office furniture under this relief.
Broadband bundles
If broadband is part of a bundle, use the broadband element where the supplier gives a breakdown. Where no breakdown is supplied, Revenue accepts a reasonable apportionment of the bundle cost to broadband.