Seven cent a day is what those working from home in 2020 will receive on average as a tax refund, and that is after submitting a year's worth of invoices for broadband, electricity and heating. That is a princely sum of €26.19 for a year, yet the AA estimates that working from home cost families an additional €210 on heat and electricity alone in 2020. The Government has promised a review of the current tax arrangements for remote workers in its remote working strategy published last month, but just 44 days earlier, the Minister for Finance rejected out of hand the very same proposal in Dáil Éireann.

Is the Government genuine about ensuring that people who are working from home are not left subsidising the Government, which is benefiting from reduced congestion and emissions, as well as some employers?

The Government does not benefit from reduced emissions; society does. We are all the Government, at the end of the day. The State is the taxpayer and represents all citizens. It is part of the social contract that we improve the environment and the climate for all of us, and improve our quality of life. In the context of the remote working strategy, everything will be looked at in the round, that is, pros and cons, benefits and burdens on workers, to see how we can alleviate the burdens and costs.

There are many pluses as well. In my view, reviewing tax arrangements and other issues in the context of the remote working strategy makes sense.