Loading
Tool
Revenue's method: 30% of electricity, heating and broadband, apportioned by days worked from home over days in the year, less any employer allowance. Uses 366 days for 2024.
Last reviewed 2026-10-28 (awaiting sign-off by a named tax-qualified reviewer). Every factual tax rule on this page is backed by a dated Revenue source. Spotted an error? Use the contact page.
You will need: Year, bills, days at home, employer allowance, marginal rate.
Do not enter your PPSN, bank details or passwords anywhere on this site. The tools do not need them.
Read the rules first: Remote Working Relief.
Result says check with Revenue, or your year is complicated? Ask an accountant (no obligation).