Can I Claim Home Office as a Business Expense in Ireland?
Yes — Irish Ltd company directors can claim a reasonable proportion of home utilities (light, heat, broadband) where they work from home, plus Revenue's e-Working allowance of €3.20 per day for employees.
What Revenue (Revenue Commissioners) says
Revenue allows employers to pay an e-Working allowance of up to €3.20 per workday tax-free to employees who work from home regularly. Otherwise, claim a proportion of light, heat and broadband based on the area of the home used and the days worked from home. Capital costs (rates, mortgage interest) are generally not allowable for employees but may be for self-employed sole traders.
When you can claim
- €3.20 per workday e-Working allowance (employer pays employee tax-free)
- Proportion of light, heat and broadband based on room area and time used for business
- Office furniture used wholly and exclusively for business (capital allowance, 12.5% per year over 8 years)
- Business broadband if a separate line is installed for work
When you cannot claim
- Mortgage interest (employees) — capital allowance only for sole traders
- Full broadband cost where there is significant private use
- Domestic rates or property tax (LPT)
- General home repairs that benefit the whole property
Good to know
Pro tip: If you're a director taking PAYE salary, ask the company to pay the €3.20/day e-Working allowance — it's tax-free for you and deductible for the company.
Related expenses
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