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.
Finn does your books in Ireland
AccountsOS runs full accounting for Ireland businesses, tax, expenses and deadlines, in plain English. Ask Finn about yours, no signup needed.
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
Stop guessing what you can claim in Ireland
AccountsOS automatically categorises expenses with Revenue (Revenue Commissioners)-aware rules and tells you exactly what is claimable.
Try Free