The new normal is working from home. We encourage it in the pandemic and I support that but it brings additional costs to workers. In the context of the budget next week, I ask the Taoiseach to consider the following. We need the Revenue Commissioners to inform employees of what they are entitled to by way of a public awareness campaign. The self-employed are allowed to write off costs in respect of light, heating, telephone, etc. When it comes to the PAYE sector, given the fact we are in level 3 and that we could be in it for a while or be up and down levels for some time, can we, through the budget, bring in some measures around cost write-offs to encourage people through these levels to work from home, because what they get currently is fractional? I think it is a practical suggestion and a lot of workers are going to be affected. I ask the Taoiseach to consider my suggestion as part of the budget.

I will speak to the Minister for Finance in that regard. I hear what the Deputy is saying. Remote working will be a continual feature in a post-Covid society, although perhaps not to the same extent. There is a benefit in that it reduces costs in some respects. That needs to be acknowledged. Employers in some instances have stepped up to the plate in terms of providing resources to employees. I understand where the Deputy is coming from and I will raise the matter with the Minister for Finance.