Employee fails in bid to have part of rent designated as business expense

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Worker used spare bedroom as office during Covid restrictions

Revenue argued that the worker “was required to rent the apartment to meet his own personal need for accommodation whether he was working remotely or not”.An employee forced to work from home during Covid-19 has failed in his bid to have part of his accommodation rental bill recognised as an expense.

His firm closed its offices in March 2020 due to Covid-19 and, the worker worked from the spare bedroom in the apartment, part of which he converted into a home office. Revenue argued that the worker “was required to rent the apartment to meet his own personal need for accommodation whether he was working remotely or not”.

 

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