Use of Home As Office Tax Relief

HMRC guidance currently allows those working full time from home to claim tax relief as follows:

Those in employment at the rate of £4 per week. This works out at £208 per year and provides tax relief for the basic rate taxpayers of £41.60.

Those in self-employment at the rate of £6 per week,. This is £312 per year  and provides tax relief for basic rate taxpayers of £62.40.

These rates would imply that HMRC believes that the self employed use household costs at a 50% higher rate than employed individuals!