If your utility bills (e.g., electricity and heating) aren’t itemised separately, you can still claim a portion based on business use.

Steps:

  1. Work out the % of your home used for business.
  2. Adjust for how much of the time it’s used for work.
  3. 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.