Employers who require their employees to work from home as a result of the temporary closure of their business premises due to the Coronavirus can provide a tax-free payment as a means of offsetting reasonable additional household expenses.

The payment, which was increased to £6 per week – or £26 per month – from 6 April, in the March Budget, can be paid to workers in addition to their salary, free from income tax and national insurance.

It is up to your employer to decide whether to make the payment. If they don’t, you may be able to claim tax relief from HMRC on the additional household costs of your home office, provided you keep records of these costs and can prove to HMRC that they were ‘wholly, exclusively and necessarily’ in the performance of your work.

While I expect this situation to be temporary, the extra £6 per week payable to employees in addition to their regular salary payments would be a welcome boost, particularly for those on lower incomes, to help them offset some of the additional costs associated with working from home.

If you are currently working from home due to the closure of your employer’s premises, why not ask them if they would be willing to pay you the additional £26 per month whilst working from home?