I'd simply include the net figures in the "other expenses" section.
I'm still unclear as to whether you're running a business from your home or not. It's slightly unclear from your posts so apologies if I'm going up a blind alley here.
If, for example, you're including a portion of your domestic ESB bill as a trading expense in your income tax return, Revenue may query any claim for 100% PPR relief if/when you dispose of your residence.
Let's take the example of someone who runs a business from their home and allocates 10% of their annual ESB bill as a trading expense (this might be €180 in a normal household). Let's say they purchased the property for €200,000 and sell the property at a later date for €300,000. Let's also assume that they own the property for 5 years and that they also take a trading deduction for ESB for each of those years. Normally, PPR relief would apply and no CGT would arise on the disposal of the property. However, in the above case it's likely that Revenue would look for CGT of approximately €2,500 (i.e. 25% of 10% of the gain on disposal of the property).
In other words, by saving themselves approximately €450 in tax (i.e. 50% of €900), the owner has cost themselves approximately €2,500. It's case of considering the big picture vs the small picture really.
I would be extremely wary of claiming trading deductions for expenses incurred in my home. PPR relief is an extremely valuable relief so any action which might jeopardise it should be given careful consideration.