Extremely Vulnerable Category - Employee

We have an employee who is on furlough.   They have been asked to return to the office which has all precautions re COVID - PPE etc. This employee has said she cannot consider returning until Aug 1.  With headcount stretched this is causing some frustration with management.  I am carrying out a risk assessment but I assume given her category we'll need to wait without getting into a scrap that is not worth it for 4 weeks? 

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