Ireland: Updated guidelines, tax treatment of expenses and benefits for remote workers (COVID-19)

Ireland: Updated guidelines, tax treatment of expenses

Irish Revenue has published updated guidelines concerning the tax treatment of expenses and benefits for certain workers who are working remotely (“e-workers”) in response to the coronavirus (COVID-19) pandemic.

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The updates in the Tax and Duty Manual 05-02-13 [PDF 157 KB] include the following:

  • Guidance on the treatment of expenses incurred by an e-worker relating to light, heat, and broadband including when those costs are incurred solely as a result of the COVID-19 pandemic or shared by another e-worker
  • Confirmation that no tax relief will be available for expenses incurred personally by an e-worker if related to capital items such as office equipment
  • Clarification that the normal place of work for an e-worker, including during the period of COVID-19, remains the office
  • Examples of eligible and non-eligible expenses and benefits 

Read an October 2020 report prepared by the KPMG member firm in Ireland

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