Paul Lawless
Ceist:473. Deputy Paul Lawless asked the Tánaiste and Minister for Finance the number of people who claimed the working from home tax credit in each of the past five years. [35336/26]
Amharc ar fhreagraTuesday, 12 May 2026
Ceisteanna (473)
Freagraí scríofa
Section 114A of the Taxes Consolidation Act 1997, allows remote working taxpayers, in respect of 2022 and subsequent years of assessment, to claim an income tax deduction. The income tax deduction allows taxpayers to claim 30% of the cost of vouched expenses for electricity, heat and broadband in respect of those days spent working from home. The amount of the relief will depend on the circumstances of the remote worker in terms of the level of costs incurred and their marginal tax rate.
The Deputy may wish to note that Revenue provides a report “Cost of Tax Expenditure” publication, which sets out the cost and number of beneficiaries associated with the various tax expenditures and can be found at the following link:
www.revenue.ie/en/corporate/information-about-revenue/statistics/tax-expenditures/costs-expenditures.aspx.
For the Deputy’s convenience the table below provides for the estimated number of beneficiaries of Remote Working Relief for the years 2022 to 2023, the most recent years for which data are currently available.
|
Year |
€m |
Taxpayer units |
|
2023 |
18.7 |
144,700 |
|
2022 |
17.0 |
141,500 |
It should be noted that data in respect of 2024 will be available in the coming months, and Revenue’s Cost of Tax Expenditure report will be updated accordingly. Data for 2025 is not available as the filing deadline in relation to self-assessed taxpayers has not yet passed.