Question to the HM Treasury:

To ask the Chancellor of the Exchequer, when his Department last reviewed the tax allowance for home working; and what assessment his Department has made of the value of that tax allowance in the context of recent increases in the cost of living.

Employees who are eligible for tax relief for working from home can claim relief on the actual amount of additional household costs or on the flat rate allowance.

Eligible employees can claim tax relief on the allowance of £6 per week without the need to provide evidence of expenditure. The amount was increased from £4 per week in April 2020.

As with all aspects of the tax system, the Government will keep tax reliefs under review. Any decisions on future changes will be taken in the context of the wider public finances.