For 2024–25 and 2025–26, the fixed-rate method uses 70 cents per eligible hour worked from home. It covers electricity and gas, phone and internet use, stationery and computer consumables.
Keep a record of actual hours throughout the year and evidence that you incurred the relevant expenses. A guessed weekly total does not replace the required records.
Eligible equipment depreciation and repairs may be claimed separately. Do not claim phone, internet or other expenses again if they are already covered by the fixed rate. Compare with the actual-cost method using your records before choosing a method.