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TAX DRAWBACK OF WORKING FROM HOME

Hundreds of thousands of workers [in the UK] will be faced with extra bills when they exercise a new right to work from home because they will receive no tax relief on expenses.

The Inland Revenue says that employees who set up office at home when new flexible working laws are introduced will receive no tax break on their work bills.

Costs for office essentials such as electricity, heating and internet access will have to be paid in full by employees, who could be left hundreds of pounds out of pocket.

Parents with children aged under six will be able to request flexible working arrangements, including homeworking, from April 6. The law aims to make Britain more family friendly but homeworking groups say that workers who take up the right will pay for the privilege by being forced to meet any additional costs.

Alan Denbigh, of the Telework Association, said: “Why offer this perk and then make people pay for it? If the Government is modernising working patterns it should also be modernising tax laws accordingly.”

Self-employed people who are based at home can claim tax relief on their work-related costs. Employees that are sometimes based at home can also claim back costs, according to the Revenue’s official guidance, but only if it is an “objective requirement”, not a choice, to work home.

Any employee attempting to persuade the Revenue that they must work from home through necessity may find it difficult. The guidance gives only obscure examples to illustrate which homeworkers can claim back tax, including a guide-dog trainer who trains dogs in his home.

THE TIMES, Feb. 10, 2003