If your utility bills (e.g., electricity and heating) aren’t itemised separately, you can still claim a portion based on business use.
Steps:
- Work out the % of your home used for business.
- Adjust for how much of the time it’s used for work.
- Revenue typically accepts that 10% of the total utility cost is reasonable for remote working.
Example:
- Annual utility bill: €1,200
- Business space: 10% of floor area
- Space is used exclusively for work
- Claim: €1,200 × 10% = €120
Keep all records of bills and how you worked it out.

