Minister for Finance Paschal Donohoe highlighted working from home, or remote working, in his Budget 2021 speech.
The minister said remote working has been an essential part of the response to the pandemic and he noted that the Programme for Government includes a commitment to develop a strategy for remote working and remote service delivery.
An Inter-Departmental Group has already been set up to work on this but he said in advance of their results, he highlighted what is in place on remote working.
Mr Donohoe reiterated that in cases where the employer makes payments towards the expenses of working from home, up to €3.20 may be paid to employees without a Benefit-In-Kind arising.
Also where the employer does not make a contribution, the worker may claim a tax deduction for utility expenses such as heat and light.
In addition, the Revenue Commissioners has now confirmed that this may include the cost of broadband.
The minister said that claims may also be made for any other vouched expenses incurred "wholly, exclusively and necessarily" in the performance of the duties of their employment.