WFH tax allowances - disability reasonable adjustments

alibean121

I’m sure everyone is sick of the same WFH tax relief questions but I’m really struggling to understand if I’m entitled to put in a claim for tax relief.

I am disabled and my employer has accepted (in writing) that due to the specifics of my disability that they cannot accommodate me in their offices. I work exclusively from home as a reasonable adjustment. 

This makes me think that yes I can claim because employer has no facilities to accommodate me. However, I’m getting tripped up as my original contract was for office work (albeit I started during C19 and didn’t actually attend). They don’t have a usual policy of allowing 100% home based work and there is no dispute that they’ve only allowed this for me because of my disability.

My disability is progressive and didn’t impact me as severely pre-C19. I’m now receiving PIP and wouldn’t struggle to evidence a genuine disability. My concern is that it is me that chose to request the adjustment and the employer then agreed and the element of ‘choice’ seems to be key in disallowing most claims. On the other hand, despite having an office, they don’t have a suitably asalted office so potentially it now isn’t a choice for me not to attend. Thoughts appreciated as it’s going to be long-term and adds up to a lot of money over time.

DullGreyGuy

Have you asked your employer about covering the expenses? Ultimately you are saving them the same electricity, rent etc by not taking up a desk there.

uknick

I'd take DullGreyGuy's suggestion first to see if they'll make a contribution to your costs.

If they won't do that, ask them to write to you saying you have to work at home as they can't adapt their office facilities to meet your specific requirements.

They may be be happy to do this as they do have a legal responsibility to make reasonable changes to meet your needs, which I assume you're aware of having successfully claimed PIP.