The IRD have recently been looking at tax free allowance limits to employee's who are working from home. They are looking to change the limits from 1 April 2023. This isn't anything new, it's just not that common and again, the rates may increase. From the 1st of April, the IRD are looking to change the limits to $7 for the use of telecommunications plans and equipment. As well as $20 for general expenditure.

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Cheers,
Luke & Phil