Maybe I am missing something but to me it is relatively straight forward. In effect, you need something in writing or your employer to have a policy and you need to be working a substantative part of the day at home, not logging in in the evening to clear your inbox because you want to. Also, I really struggle to understand how anyone could claim Travel and be working from home at the same time. I get there may be the odd day when someone does both but I doubt most employees would be too concerned about the odd €3.20 here and there since mileage rates probably more then compensate if they were travelling