Employees may have additional household costs if they have to work at home on a regular basis, either for all or part of the week. This includes having been told to work from home because of coronavirus.
Additional costs include things like heating, metered water bills or business calls, that they can demonstrate have been incurred wholly, exclusively and necessarily as a direct result of working from home.
Costs that would stay the same whether they are working at home or not, do not qualify for tax relief.
If you don’t already reimburse your employees for these additional costs, employees may be eligible to claim tax relief on them. Employees will receive the quickest response if they apply on the HMRC online service, which is now open for claims that are for periods up to 5 April 2022.
Find out more about eligibility, and how employees can claim on GOV.UK