You may be able to claim tax relief for additional household costs if you have to work at home for all or part of the week. 

Important note: If you previously claimed tax relief when you worked from home because of coronavirus (COVID-19), you might no longer be eligible. 

Important notes when considering if you’re eligible: 

• You can claim tax relief if you have to work from home, for example because: 

• your job requires you to live far away from your office 
• your employer does not have an office 

• Who cannot claim tax relief 

• You cannot claim tax relief if you choose to work from home. This includes if: 

• your employment contract lets you work from home some or all of the time 
• you work from home because of COVID-19 
• your employer has an office, but you cannot go there sometimes because it’s full 

• What you can claim for: you can only claim for things to do with your work, such as: 

• business phone calls 
• gas and electricity for your work area 
• You cannot claim for things that you use for both private and business use, such as rent or broadband access. 

• How much you can claim. You can either claim tax relief on: 

• £6 a week from 6 April 2020 (for previous tax years the rate is £4 a week) – you will not need to keep evidence of your extra costs 
• the exact amount of extra costs you’ve incurred above the weekly amount – you’ll need evidence such as receipts, bills or contracts 
• You’ll get tax relief based on the rate at which you pay tax. 

• Example If you pay the 20% basic rate of tax and claim tax relief on £6 a week, you would get £1.20 per week in tax relief (20% of £6). 

• You’ll usually get tax relief through a change to your tax code. 

You can check here to see if you’re eligible >>

https://www.gov.uk/tax-relief-for-employees/working-at-home