It does in Australia. It's a work expense. Just because there are other options that are free it doesn't mean it's not deductible. That'd be like telling a carpenter they have to use a tree branch as a hammer. But I'm no tax expert in your region, so it might be worth investigating if you're not certain.
The thing is I need to do Itemized Deductions if I want to tax deduct that expense here in the US. The problem is that it many a times comes out less than the standard deduction.
