The deduction is based on the amount of time spent working at home.

The deductible amount for an accounting period is the sum of the applicable amounts for each month, or part of a month, in the period (ITTOIA 2005, s. 94H(3)).

The applicable amount for a month, or part month, is:

£10 – where the number of hours worked at home per month is 25 or more but less than 51;

£18 – where the number of hours worked at home per month is 51 or more but less than 101; and

£26 – where the number of hours worked at home per month is 101 or more.

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