Can I still claim tax relief for working from home?

Can I still claim tax relief for working from home?

Working from home tax relief rules are to be tightened for 2022-2023

Tax relief is available from 6 April 2022 onwards only if the employer specifically requires the employee to work from a home office.

During the Covid-19 pandemic, the rules were eased and people working from home have enjoyed a tax break to help with increased energy usage, meaning anyone who worked at least part of the week at home could get additional help, worth up to £125.

However, as of 6 April 2022 you can no longer claim tax relief if you choose to work from home.

To claim for the new tax year 2022/23, one of the following must apply:

  • there are no appropriate facilities available for you to perform your job on your employer’s premises
  • the nature of the job requires you to live so far from the employer’s premises that it is unreasonable for you to travel to those premises on a daily basis
  • you are required, under government restrictions, to work from home

The rules have not changed but as Covid restrictions gradually ease, less people are now having to work from home and as a result, HMRC’s updated guidance makes it clear that you cannot claim the tax relief if there is an element of choice in your working from home.

Employees who have been claiming working from home tax relief during the Covid 19 pandemic, should review their tax codes to check whether HMRC has included the relief in their 2022-23 tax code notice because they may no longer be eligible for the relief.