Meanwhile, anyone moving home at their company's behest should note that they no longer have to secure prior approval from the Revenue Commissioners to accept reimbursement of expenses from the firm on a tax-free basis. From this month, the treatment of removal and relocation expenses is being put on a self-assessment basis.

An employee can claim expenses tax free, on any removal costs incurred. In general this covers, auctioneer's and solicitor's fees and stamp duty, furniture removal, storage charges, insurance for goods in transit, cleaning and travelling expenses. A temporary subsistence allowance can also be claimed for the intervening period, subject to a maximum of 10 nights. Vouched expenses for temporary rented accommodation can also be claimed provided it does not exceed three months. Employers must keep all such receipts for up to six years, as they may be examined in the course of an audit.