This is one of the Revenue Guides where I wonder at God's ability to create sadists.
Maybe I am having an off day. This guide goes through the whole scenario essentially the €3.20 allowance which an employer does not have to pay; and other expenses you might incur for which you may get a deduction. Also what a remote worker is and isn't - e.g. somebody doing work in the evening or at weekend might not be a remote worker. You cant claim the €3.20 if you have a T&S claim for that day - not kidding. Does an 'arrangement' need to be in writing?
Here it is for perusal.
Maybe I am having an off day. This guide goes through the whole scenario essentially the €3.20 allowance which an employer does not have to pay; and other expenses you might incur for which you may get a deduction. Also what a remote worker is and isn't - e.g. somebody doing work in the evening or at weekend might not be a remote worker. You cant claim the €3.20 if you have a T&S claim for that day - not kidding. Does an 'arrangement' need to be in writing?
Here it is for perusal.