Economists at Deutsche Bank have proposed making staff pay a 5% tax for each day they choose to work remotely. They argue it would leave the average employee no worse off because of savings made by not commuting and not buying lunch on-the-go and fewer purchases of work clothing. Alternatively, the report suggests the tax could be paid by employers who do not provide their workforce with a permanent desk… More here.
Obviously each individual is different. Some save £1,000’s on commuting, other ride a bike to work. Some pay a lot more for heating their homes and others not so much. I suspect, however, that moves will be made to tempt people back to city centre offices.