Irish Revenue has published eBrief No. 045/20 on updates guidance on e-working and tax, including in relation to COVID-19.
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e-Working and Tax
The content of Tax and Duty Manual Part 05-02-13 - e-Working and Tax - has been updated to include:
- explanation of what constitutes an e-worker, with examples
- conditions for payment by employer for home expenses of e-workers
- clarification that current Government recommendations for employees to work from home as a result of Covid-19 meet the co…