Remote Workers: What Counts as Business Travel When You Work From Home
Revenue's rules on business travel haven't changed since COVID. What has changed is where people work — and that changes which trips qualify. The core principle is simple: travel from your normal place of work to a temporary location is business travel. Travel to your normal place of work is commuting. Commuting is never claimable.
So the critical question is: if you work from home, is your home your "normal place of work"?
Three Scenarios — Three Different Answers
Scenario 1: Full-time remote
Most favourable for mileage claimsYou never go to an office. Your employer has designated your home as your place of work — no desk at the office, no expectation to attend. Your home is your normal place of work.
Scenario 2: Hybrid (2-3 days in office)
The grey area — most common post-COVIDYou attend the office on set days and work from home the rest. Revenue looks at the pattern, not just the contract. If you regularly attend the office, Revenue will likely consider the office your normal place of work — even if you also work from home.
Key point: Working from home some days doesn't make your home a "normal place of work" if you also have an office you attend regularly.
Scenario 3: Multiple normal locations
Fact-dependent — document the arrangementRevenue may accept that you have more than one normal place of work — for example, the office AND your home, or two different office locations.
This is fact-dependent. Document the arrangement with your employer in writing. Revenue will look at the actual pattern of attendance, not just what was agreed.
The €3.20/Day Remote Working Allowance
This is a separate benefit from mileage. Your employer can pay €3.20 per day for each day you work from home, to cover electricity, heating, and broadband. It's tax-free for you and must be reported under ERR.
You can receive BOTH on the same day
The remote working allowance covers household costs for WFH days. Mileage covers the cost of driving your personal car for business. They are separate benefits covering different things. If you work from home in the morning and drive to a client in the afternoon, you can receive the €3.20 allowance AND claim mileage for the client trip.
What Revenue Actually Looks At
Revenue's guidance (Tax Briefing 03/13) doesn't give a simple yes/no for remote workers. Instead, they assess each situation based on:
Where duties are normally performed
Where does the employee actually do their work most of the time?
Pattern and regularity
How often do they attend each location? Is it a set pattern?
Employer's expectations
Does the employer expect regular office attendance?
Contractual arrangements
What does the employment contract say? (But reality trumps the contract.)
Practical advice: Get written confirmation from your employer about where your "normal place of work" is. This protects both parties in an audit. If your arrangement changes (e.g., you go from hybrid to full-time remote), update it.
Checklist: Before Claiming Mileage as a Remote Worker
Confirm your designated normal place of work with your employer — in writing
If hybrid, accept that office days are commuting — don't try to claim them
For client or meeting travel, always apply the "lesser of" rule (home vs. office to destination)
Keep a detailed mileage log — Revenue may scrutinise remote worker claims more closely than traditional office-based ones
Ensure your employer reports the €3.20/day remote working allowance under ERR (if they pay it)
Frequently Asked Questions
Related Resources
Managing Remote Team Expenses?
Expense.ie applies progressive band rates and the "lesser of" rule automatically — whether your team works from the office, from home, or both. Each employee's normal place of work is configured once; every claim calculates correctly from there.
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