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Overview of Remote Working Allowance and Tax Relief

Remote Working Definition

Remote working is defined as working:

• At home full-time or part-time, or
• Part of the time at home and the remainder in the office.

Remote working involves:

• Working for substantial periods from home
• Logging onto your employer's computer system remotely
• Sending and receiving emails, data or files remotely
• Developing ideas, products and services remotely

The arrangements in this section only apply to remote working. They do not apply when you bring work home outside of normal working hours.

Note

You can only claim for the days you worked from home as a remote worker.

Allowance Paid to You by Your Employer

If you are a remote worker, your employer may pay you up to €3.20 per day without deducting:

• Income Tax
• Pay Related Social Insurance (PRSI)
• Universal Social Charge (USC)

This is to cover the additional costs of working from home, such as electricity, heating, and broadband.

Your additional costs might be higher than €3.20. Your employer may pay these higher costs. Any amount more than €3.20 per day paid by your employer will be taxed.

If you claim Remote Working Relief, any payment by your employer for remote working expenses must be deducted from your claim.

What Costs Can You Claim For?

If your employer does not make a payment of €3.20 per day, or pays you less than your allowable costs, you can claim Remote Working Relief. The relief is given at your highest rate of tax.

Any amounts paid by your employer must be deducted from your claim.

For more information, visit:

• PRSI - Pay Related Social Insurance
• Universal Social Charge (USC)

Single Person Child Carer Credit (SPCCC)

To qualify for Single Person Child Carer Credit (SPCCC), you must be a ‘single person’ with a ‘qualifying child’.

As a single person you must not be:

• Jointly assessed for tax as a married person or civil partner
• Married (unless separated)
• In a civil partnership (unless separated)
• Cohabiting (living with your partner)
• Widowed, or a surviving civil partner, in the year of bereavement

If your child is born during the tax year, the You didn't finish it all? ChatGPT html Copy code

Overview of Remote Working Allowance and Tax Relief

Remote Working Definition

Remote working is defined as working:

• At home full-time or part-time, or
• Part of the time at home and the remainder in the office.

Remote working involves:

• Working for substantial periods from home
• Logging onto your employer's computer system remotely
• Sending and receiving emails, data or files remotely
• Developing ideas, products and services remotely

The arrangements in this section only apply to remote working. They do not apply when you bring work home outside of normal working hours.

Note

You can only claim for the days you worked from home as a remote worker.

Allowance Paid to You by Your Employer

If you are a remote worker, your employer may pay you up to €3.20 per day without deducting:

• Income Tax
• Pay Related Social Insurance (PRSI)
• Universal Social Charge (USC)

This is to cover the additional costs of working from home, such as electricity, heating, and broadband.

Your additional costs might be higher than €3.20. Your employer may pay these higher costs. Any amount more than €3.20 per day paid by your employer will be taxed.

If you claim Remote Working Relief, any payment by your employer for remote working expenses must be deducted from your claim.

What Costs Can You Claim For?

If your employer does not make a payment of €3.20 per day, or pays you less than your allowable costs, you can claim Remote Working Relief. The relief is given at your highest rate of tax.

Any amounts paid by your employer must be deducted from your claim.

For more information, visit:

• PRSI - Pay Related Social Insurance
• Universal Social Charge (USC)

Single Person Child Carer Credit (SPCCC)

To qualify for Single Person Child Carer Credit (SPCCC), you must be a ‘single person’ with a ‘qualifying child’.

As a single person you must not be:

• Jointly assessed for tax as a married person or civil partner
• Married (unless separated)
• In a civil partnership (unless separated)
• Cohabiting (living with your partner)
• Widowed, or a surviving civil partner, in the year of bereavement

If your child is born during the tax year, the credit will not reduce on a pro-rata basis for that year.

Who is a Qualifying Child?

A qualifying child is any of the following:

• Born in the tax year that you are claiming for.
• Under 18 years of age at the start of the tax year.
• Over 18 years of age at the start of the tax year, but in full-time education. If your child is over 18, a yearly claim must be made.
• Meets the qualifying criteria for Incapacitated Child Tax Credit.

A foster child, or a child in residential care, cannot be a qualifying child.

What is Regarded as Full-Time Education?

All courses or programmes that include full-time (not part-time or evening) instruction at any university, college or other educational establishment.

Apprenticeships for any trade or profession for a period of two years or more.

For more information, visit:

• Marriage and Civil Partnerships
• Widowed Person or Surviving Civil Partner
• Incapacitated Child Credit