Working from Home Tax Relief Query

I have worked for my employer for almost 2 years now. Before March 2024, the company did not have any office or working space for employees and so everyone worked from home. I was therefore able to claim the working from home tax relief without any confusion as to whether I am entitled. However since March this year, my company have started renting a small coworking space in London for the benefit of my colleagues who live in London. I am not local to London and whilst I am entitled to use the coworking space, it does not have sufficient capacity for more than 6 people. I am therefore unlikely to visit more than once per quarter. I am unclear as to whether this coworking space which exists in a public library and can be rented by multiple other companies too, equates to an office? If so, does this mean I am now no longer eligible for working from home tax relief despite the fact I have no intention to use the space regularly? Thanks in advance

I'm working as a hybrid, 3 days WFH and 2 days in Office. Can i claim any thing to cover my home working cost and what is the maximum amount to claim...

Hi,

You can still be eligible to make a claim where you 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 nature of the job requires the employee to live so far from the employer’s premises that it is unreasonable to expect them to travel to those premises on a daily basis
• government restrictions require them to work from home

Qualifying expenses
If one of the above conditions are satisfied you are entitled to relief for, the additional costs of gas and electricity for the work area, any increased water usage - metered costs and business telephone calls and dial up internet access.

The renting of the co-working space is still classed as an office.   

Thank you.                                                                                                                                                                                                                                                                                                                                                                                                                                                     

Hi, Thanks for your response. Please could you confirm whether or not the situation I outlined in my post above means that the following no longer applies to me? ‘there are no appropriate facilities available to perform the job on the employers premises’ Thank you

Hi Khawar Delta001,
The rules have not changed.
However, for the 2022 to 2023 tax year onwards 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 nature of the job requires the employee to live so far from the employer’s premises that it is unreasonable to expect them to travel to those premises on a daily basis.
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.
Thank you. 

Hi jennyw,

The relief is not due as premises are now provided, albeit limited.

Thank you.