Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment he has made of the impact of removing tax relief for non‑reimbursed homeworking expenses on Ministers of Religion.

The deduction from income tax for non-reimbursed home working expenses was removed in April 2026. This was to address concerns around non-compliance and to ensure fairness across the tax system. Employers can still reimburse employees for their home working expenses where eligible without deducting income tax and National Insurance contributions.

A Tax Information and Impact Note (TIIN) was published alongside Budget 2025. The TIIN sets out the impact of the policy on the Exchequer, the economic impacts of the policy, and the impacts on individuals, businesses, and civil society organisations, as well as an overview of the equality impacts.