To ask the Chancellor of the Exchequer, whether he has made an assessment of the potential merits of increasing HMRC's working from home allowance in the context of rising energy prices; and if he will make a statement.

Eligible employees can claim tax relief on the allowance of £6 per week without the need to provide evidence of expenditure. The amount was increased from £4 per week in April 2020.

However, employees who are eligible for tax relief for working from home can claim relief on the actual amount of additional household costs, providing they can provide evidence of the increased amount.

As with all aspect of the tax system, the Government will keep tax reliefs under review and any decisions on future changes will be taken in the context of the wider public finances.