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HMRC permits a system by which employees regularly working from home, under arrangements agreed with their employer, are able to claim tax relief for the extra expenses of doing so, eg heating and lighting costs. HMRC allows a fixed rate deduction, £6 per week for tax year 2022/23, though actual costs may be claimed if the employee maintains full details. The fixed deduction may be paid tax free by the employer, or otherwise claimed as a tax allowance by the employee from HMRC. In addition, office equipment provided directly by the employer to facilitate the home working also usually has no tax consequences.  During the COVID-19 pandemic (applicable up to tax year 2021/22) HMRC relaxed its rules, to permit anyone who actually worked from home to claim the £6 per week allowance. A further easement (applicable to 2022/23) is that once a valid claim is established during each year, HMRC will allow the £6 per week tax deduction for the full tax year.