Question to the Department for Business, Energy and Industrial Strategy:

To ask the Secretary of State for Business, Energy and Industrial Strategy, what methodology his Department was used to determine a tax-free payment value of £6 per week for people required to work from home.

In order to determine a tax-free payment value of £6 per week for people required to work from home due to Covid-19, the Department followed the guidance set out by HM Revenue and Customs of £26 per month as a fair contribution towards the utility costs of employees. This guidance is set out at: https://www.gov.uk/tax-relief-for-employees/working-at-home.