But it also says: > "WFH offers direct financial savings on expenses such as travel, lunch, clothes and cleaning," he said. > The 5% tax rate "will leave them

But it also says: > "WFH offers direct financial savings on expenses such as travel, lunch, clothes and cleaning," he said. > The 5% tax rate "will leave them no worse off than if they had chosen to go into the office". That seems a pretty clear implication that the money will ultimately come out of their salaries.