The Department of Finance considered creating a new “bespoke” tax credit for home workers but flagged concerns the main beneficiaries would mainly be men, aged over thirty, in full-time employment, and already on higher salaries.
Officials also explored the possibility of a one-off tax credit of either €25 or €50 for every worker as well as a revamped “home renovation incentive” for refurbishing a room as an office.
A range of options were prepared for Finance Minister Paschal Donohoe ahead of Budget 2021 to help the hundreds of thousands of people forced to work from home throughout 2020.