Historically, this would be taxable in most jurisdictions as another form of employee income. However, as a result of the Covid-19 pandemic, many tax authorities temporarily made the remote work allowance tax-free up to a certain limit (e.g., up to $20 per week in New Zealand and up to £6 per week in the UK).  Note, that this is distinct from any tax relief otherwise available for employees who have to pay for their own working from home expenses (see discussion above).