Anyone working from home (e-worker) during the Covid-19 pandemic could be entitled to a tax relief on light, heat, telephone and internet usage.
To qualify as an e-worker, you must:
You are not entitled to claim tax relief if you bring work home from the office outside of normal working hours, for example in the evenings or at weekends.
How much are you entitled to? If your employer pays you an allowance towards these expenses, you can get up to €3.20 per day without paying any tax, PRSI or USC on it. If your employer pays more than €3.20 per day to cover expenses, you pay tax, PRSI and USC as normal on the amount above €3.20.
Employers are not legally obliged to pay you this money -If your employer does not pay you an allowance for your expenses, you can make a claim for tax relief at the end of the year. You will get money back from the taxes you paid.
Your refund of tax is based on:
Revenue's rate for the cost of running a home office is 10% of the total cost. This means that you can claim 10% of the total amount of allowable utility bills against your taxes. This is only available for the days that you work from home. This does not include times you may have brought work home to do outside your normal working hours."