Non contractual WFH and tax relief

Hi, since Covid our employees have been working mostly from home and travel in to their contractual place of work or a coffee shop to meet on occasion, dependant on their role. Are they eligible for the £6 a week tax relief. We have not moved to hybrid contracts officially yet but this is what is happening in practice.

Hi Teri Parish,

Tax year 2022-23 onwards
Entitlement
The rules have not changed. However for the 2022-23 tax year many customers will no longer be eligible for relief.

Customers can still be eligible to make a claim where they meet both the following criteria:
their employer has not already paid their expenses
they have additional household costs as a result of working from home
One of the following must also apply
there are no appropriate facilities available to perform the job on the employer’s premises
the job requires them to live far from their employer's premises. Therefore, making daily travel unreasonable
government restrictions require them to work from home
Qualifying expenses
If one of the above conditions are satisfied the employee is entitled to relief for:
the additional costs of gas and electricity for the work area
any increased water usage - metered costs
business telephone calls and dial up internet access
Employees who satisfy the conditions for relief are entitled to a deduction of
£6 a week, £312 per annum
Employees need to justify any more than this and support their claim with documentary evidence. They will be expected to keep records and to be able to show how their figure has been calculated. This does not include the cost of business telephone calls

Thank you.

Thank you HMRC for the reply - if the team are eligible based on the above is it pro rata if they are part time

Hi,
 

No you dont pro rata the weekly amount  , Thank you.