Remote working tax relief - couple

I had applied for remote working tax relief, but wondered could me wife also apply for her portion? If 30% of broadband and 10% of elec/gas was 60 euro, can she apply for 60 euro too or should it be 30 each?
thanks

Surely in effect it’s each on the basis that you’re only incurring half the bill?

i.e. if the bill is €100, you’re on the hook for €50

Don’t think so. The max of a bill that can be claimed for tax relief is 30%, if that’s for 2 people they either claim half each or one person claims all. You have to prove you paid it, so if you only paid half, you could only claim 30% of half. Section 4.2 on pg5 explains here: