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Thank you for your reply and the link to the relevant page of the Employment Income Manual. Unfortunately this doesn't really help me address the particular circumstances of someone who has requested to work at home for the majority of the time because they are disabled (as defined under the Equality Act). We as the Employer have agreed to this as a 'reasonable adjustment'. The work doesn't require a homeworker, but the particular circumstances of this worker do require homeworking (or at least facilitate them meeting the requirements of the job). Would it take a tribunal to resolve this, or is there any guidance/precedent relating to the interaction between the terms of the Equality Act and the HMRC expenses rules?
One of our employees works at home most of the time because they requested to do so as a 'reasonable adjustment' due to disability as defined in the Equality Act. As the employer, we don't need this role to be done from home, it could be done from our office (and previously was done from our office). Do they still meet the requirement to be classed as a homeworker?
Sometimes they travel into the office, this happens less than 25% of their working hours, usually but not always on Mondays (they work 21 hours per week Mon-Thu and come into the office no more than once per week). In these circumstances, would the office be classed as a temporary workplace (and therefore tax relief apply to travel from home to office)?