Employees working from home can claim tax relief. This payment is to cover expenses such as heating and electricity costs.

Revenue allows an employer to make payments up to €3.20 per day to employees who satisfy the conditions for the relief, without deducting PAYE, PRSI, or USC.

If your employer pays you more than €3.20 per day, the payment will be taxable. Your employer must keep a record of payments made.

These arrangements only apply to e-worker employees. They do not apply to workers who bring work home outside of normal working hours.

E-working is when you work:

• At home on a full- or part-time basis
• Part of the time at home and the remainder in the normal place of work

If you use part of your home for e-working, your home remains your Principal Private Residence and you are not liable for CGT when you sell it.

You can get more information from www.revenue.ie

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