I propose to take Questions Nos. 42 and 61 together. The 2020 programme for Government contains several commitments related to working from home, the responsibility for which falls to my Department. There is also a commitment to the development of a "national remote working strategy", and to that end a remote working strategy group has been established. A number of issues are being considered as relevant to these commitments, the results of which will be made public in due course. In terms of the current tax treatm…