Since the Department of Foreign Affairs and Trade (DFA) has advised against all nonessential
travel overseas until further notice, you will probably have to cancel your trip if it is coming up in the next few weeks. At present, it is unclear how long the DFA travel advisories will last. Depending on the type of travel you have booked, you may be entitled to reschedule or cancel without administration fees.
​
If you have booked a package holiday (defined as a booking advertised and sold as a whole, lasting more than 24hours, including an overnight stay and including two or more of transport, accommodation, car rental and other tourist activities) you have the right to cancel your holiday before it begins, under exceptional and unavoidable circumstances. You should discuss your cancellation options with your travel agent and see all government updates on www.dfa.ie

Due to the ongoing global pandemic, the Government directive recommends working from home. In light of this Revenue has recently updated their manual stating that an employer may pay up to €3.20 per day without deducting PAYE, PRSI or USC to cover the additional costs of working from home.
​
If the employer does not make a payment of €3.20 per day to the employee then the employee may be entitled to make a claim in respect of vouched expenses incurred wholly, exclusively and necessarily in the performance of the duties of employment.