Sarah Bradford looks at tax reliefs available to home-based working and those with hybrid working arrangements now that the Covid-19 easements have come to an end.
The number of workers working from home for some or all of the time is considerably higher post-pandemic than in the seemingly distant days before Covid-19. The pandemic caused a shift in working patterns – employees were asked to work from home if they could and, having made the shift to homeworking, many employers and employees alike were keen to retain some of the benefits of homeworking.
While employees will save travel costs by working from home, on the flip side they will incur additional household costs, such as higher utility bills. They may also need additional equipment to enable them to work from home.
During the pandemic, some of the conditions that needed to be met for tax relief to be available for the costs of working from home
