Hi, I would appreciate a response to a small query. We are based in London and have an employee who has recently moved to Sheffield due to personal circumstances and requested to work from home and come into the office 2 days in every 3 weeks (unless called in for meetings) which we are happy to approve even though our policy states to come into the office once every 2 weeks - which has been agreed for a couple of other employees.

However before we confirm, I just wondered whether it will have implications on employer having to cover certain costs – like travel to the office (still considered as a commute, not business travel) or home office expenses.  I am aware of the government claim for tax relief for those working from home but are there any other implications for us as an employer?

We are a very small charity of 25 people so cost is a factor for us.

Thanks for your help.