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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