Remote working space- taxable benefit

An employee has requested to use a remote office space rather than working from home. Does this constitute taxable benefit? -All employee's are WFH -It is the employee's desire to use the remote work space, rather than a requirement of the employer. -The employer will reimburse the remote office costs, or arrange the contract directly

Hi forum92312,
Please review this guidance here:
Expenses and benefits: office and workshop equipment and supplies
Noting that it states " as long as your employee needs it to do their job."
So, if your employee needs the office accomodation/equipment to do their job then it would becovered by this exemption, however if it is a more a case of preference then this exemption would not apply.
Thank you.