To ask the Chancellor of the Exchequer, whether workers who have been advised to work from home during the covid-19 outbreak are eligible to claim tax relief for (a) heating and lighting the room they work in and (b) the cost of business telephone calls.
Answered on
27 March 2020
Employees who have been advised to work from home during the COVID-19 outbreak are eligible to claim tax relief for heating and lighting the room that they work in, and for the costs of business telephone calls. They can claim a fixed amount of £4 per week up to 5 April 2020, then £6 per week thereafter. This increase was announced at Budget. Alternatively, employees can claim relief on the actual amounts incurred, subject to being able to provide evidence, such as phone bills.