The UK government has confirmed the closure of a tax relief scheme that allowed employees to claim a deduction for expenses incurred while working from home. The scheme, which permitted a claim of £6 per week without providing receipts, was officially ended on 5 April 2026.
HM Revenue and Customs (HMRC) stated the relief was a temporary measure introduced during the COVID-19 pandemic to support a surge in home working. With the end of pandemic-related restrictions, the government has concluded the policy is no longer necessary.
Official statistics indicate that approximately 3 million people claimed the relief in the 2021-22 tax year. While current claimant numbers are lower, reports from tax advisory firms and media analysis suggest several hundred thousand individuals are likely affected by the change. The exact figure remains unconfirmed by HMRC for the 2025-26 period.
Critics, including some MPs and unions, argue the move penalizes hybrid and remote workers who still face increased household costs. The government maintains that permanent workplace expenses are typically covered by employers and that the tax system should reflect a return to normal working patterns.
