A change in law in this area is desirable, not only to facilitate home working, but to encourage the provision by employers of home based PCs for employees in order to improve Internet access and general levels of high tech skills. It would be reasonable for the employer to agree to reimburse the employee for expenses incurred in working at home eg telephone, light, heat, and wear and tear of furnishings. Such reimbursements are strictly speaking taxable on the employee without deduction for the associated expense incurred by the employee. This is grossly unfair but unfairness is a normal feature of the taxation of employees in the area of expenses. This is an area where Revenue statement of practice could easily clarify the rules in a satisfactory manner.
Travel costs The question of travel costs is more difficult.
But in most jobs contact with clients is necessary. The employee may therefore have to travel from home to the customer's premises. The same principle applies where an employee goes directly to a customer's premises rather than to the employer's office. Again, a Revenue statement of practice could clarify this. Working from home offers the prospect of reducing costs, and increasing general wellbeing.