Partially Claimable
Can I Claim Use of Home (Sole Trader) as a Business Expense in Ireland?
Partially — Irish sole traders working from home can claim a reasonable proportion of household running costs (light, heat, broadband, mortgage interest, insurance) based on the area used and time spent on business.
Typical claim: €800–€2,500/year
What Revenue (Revenue Commissioners) says
Revenue accepts a 'reasonable apportionment' for sole traders using their home as a place of business. The basis should be defensible: e.g. one room out of six used 80% of the time = (1/6) × 0.8 = 13.3% of variable household costs.
When you can claim
- Apportioned light and heat
- Apportioned broadband
- Apportioned mortgage interest (sole trader only — not for employee directors)
- Apportioned home insurance
When you cannot claim
- Capital costs of the home itself
- Mortgage capital repayments
- Rooms used 100% for business may trigger partial CGT loss of PPR relief on sale
- Property tax (LPT)
Good to know
Important: Using a room exclusively for business can affect Principal Private Residence relief on sale of the home for CGT. Mixed-use is generally safer.
Related expenses
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