Can I Claim Mileage Working From Home in Ireland?

With remote and hybrid working now common across Ireland, one of the most frequent questions employees ask is: if I work from home and drive to the office, can I claim mileage for that journey?

The Short Answer

It depends on whether your home has been formally designated as your normal place of work by your employer. If it has, then travel from home to the office may qualify as business mileage. If it has not, the journey is treated as a normal commute and is not claimable.

What Is a Normal Place of Work?

Revenue defines your normal place of work as the location where you are required to attend by your employer on a regular basis. For most employees, this is the office, factory, school, or other employer premises. Your daily commute to this location is personal travel and cannot be reimbursed tax-free.

When Does Home Become Your Normal Place of Work?

For your home to qualify as your normal place of work, your employer must have a genuine business requirement for you to work from home. Simply choosing to work remotely for personal convenience is not enough. The arrangement should be documented in your contract or a formal company policy.

If your employer has formally designated your home as your normal place of work, then any travel from home to the employer\u2019s office (or other work locations) is treated as business travel and can be reimbursed at civil service mileage rates, tax-free.

Hybrid Working: The Grey Area

Many employees now split their time between home and the office. If you are required to attend the office 2-3 days per week, Revenue is likely to consider the office as your normal place of work. In this case, travel from home to the office on those days is your commute and is not claimable.

However, if you are predominantly home-based (e.g., 4-5 days per week at home) and only attend the office occasionally, there may be a stronger case for treating your home as the normal place of work. This is a factual determination based on the specific circumstances.

What About Travel to Client Sites?

Regardless of where your normal place of work is, travel to client sites, meetings at other offices, training courses, or any other business-required location is claimable business mileage. This applies whether you start the journey from home or from the office.

How Trackable Handles This

Trackable lets you set both your home and normal work addresses during setup. The app automatically detects commute journeys (home to office) and flags them separately from business trips. If your home is your normal place of work, you can configure this in settings and all travel to the office will be classified as business mileage.