Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimate his Department has made of the percentage of people who work from home that claim available tax reliefs for home working.

Tax relief for non-reimbursed homeworking expenses was withdrawn from 6 April 2026.

Employers may continue to reimburse qualifying additional homeworking expenses free of Income Tax and National Insurance contributions where the relevant conditions are met. As this is a tax exemption rather than a claim made to HMRC, information on the number of employees benefiting from such reimbursements is not collected.