If you are employed but also carry out some of your work from your home, you are entitled to claim a ‘Use of Home’ charge to cover heating, electricity and other houshold costs.

This is allowed if the facilities required are not available at your normal working premises or the employee works too far away to commute daily. For example a regional sales representative.

The rate allowed is £4 per week, any rate paid over this must be dealt with via the employers payroll.

This amount does NOT include goods used wholly for business such as stationery and internet services.