# Can I claim Home Office as a business expense in Ireland?

**Yes, fully claimable.** 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.

Typical amount: €500–€2,000 per year

## 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. The employer must have an agreement with the employee that they work from home, the employee must perform substantive duties of the employment at home, and they must do so for substantial periods. From 1 January 2024 the employer must report the total remote working days, the amount paid and the date paid to Revenue. If the employer pays more than €3.20 per workday, tax must be deducted on the excess, and the employer must keep records of every payment.

## 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
- Employer-provided equipment such as a laptop, printer or office chair for business use is not a benefit in kind where private use is minimal

## 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
- A reduction in Local Property Tax: an employee who works from a room at home does not get one
- Anything the employer has already paid at €3.20 per day: it is deducted from an employee's own remote working claim, so the same cost cannot be relieved twice

## 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. Write a short home-working agreement and keep a simple log of the days each person works from home. Revenue expects the days, the amount and the payment date to match what was reported.

**Important:** Working from home does not affect Principal Private Residence relief for Capital Gains Tax, which is a common worry for directors. Revenue's remote working guidance says this directly. Sole traders who claim a business share of household costs are in a different position, see the use of home entry.

Source: https://www.revenue.ie/en/employing-people/employee-expenses/e-working/index.aspx

## Related expenses

- [Use of Home (Sole Trader)](https://accounts-os.com/ie/expenses/use-of-home-ireland)
- [Mobile Phone](https://accounts-os.com/ie/expenses/mobile-phone-ireland)
- [Software Subscriptions](https://accounts-os.com/ie/expenses/software-ireland)