I commend the Minister on the delivery of this Finance Bill. I will start by adding to the comments about the income tax relief that were outlined in budget 2022, and there will likely be complexity experienced by remote workers seeking to make claims for this welcome tax relief. The new tax relief, in the form of a tax deduction, will allow employees who work from home to claim 30% of the cost of electricity, heating and broadband. However, this is to be apportioned on the basis of the number of days worked from r…