Remote Working Relief

24 March 2022

Revenue have updated their Tax & Duty Manual related to Remote Working Relief (RWR) mainly to include the new measure for remote working expenses, contained in section 114A TCA 1997, introduced by Finance Act 2021.

As noted in section 8.4 of the guide – “There is a legislative requirement in section 114A(6) TCA 1997 that receipts must be submitted with the remote working relief claim (i.e. the utility bills must be electronically uploaded).”

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Whilst every effort has been made to ensure the accuracy of matters covered by this article, no responsibility for loss or damage occasioned by any person acting, or refraining from acting, as a result of matters above. Professional advice should always be sought before acting on any interpretation of matters covered by this article.