The Revenue have issued revised guidance
on tax relief for unreimbursed homeworking
expenses for employees who work at home. The
details are in Tax Bulletin issue 79. The
Bulletin considers the circumstances of employees
who might be eligible for tax relief and explains
the criteria which the Revenue apply in deciding.
However many do not agree with the Revenue’s
revised views.
The Bulletin states that employees working
at home are entitled to tax relief for their
additional household expenses where all the
following circumstances apply:
-
the duties that the
employee performs at home are ‘substantive
duties’ namely duties representing
all or part of the central duties of the
employment
-
those duties cannot
be performed without the use of appropriate
facilities
-
no such appropriate
facilities are available to the employee
on the employer’s premises
-
the employee is not
able to choose between working at the employer’s
premises or elsewhere.
The Revenue acknowledge that it will probably
be the last two bullet points that cause a
problem and basically say that if people don’t
like this, they will have a right of appeal.
The Revenue then go on to detail which expenses
qualify for relief and provide some examples,
several of which seem inequitable at least.
Internet link:
Read Tax Bulletin 79 at:
Tax
Bulletin 79
|
