With hybrid working likely to become more common, co-working spaces may offer an opportunity to attract footfall to smaller high streets and town centres. The Government should consider how co-working office spaces can be taxed fairly so as to stimulate high street business without harming local authority income or BID levies.

With hybrid working likely to become more common, co-working spaces may offer an opportunity to attract footfall to smaller high streets and town centres. The Government should consider how co-working office spaces can be taxed fairly so as to stimulate high street business without harming local authority income or BID levies. Type: recommendation | Number: 11 | Paragraph: 62 | Response status: under_consideration Government response: The Government agrees it is important to consider the impacts of flexible working on high streets, and this has been built into policy development. The 2014 flexible working regulations provide employees with 26 weeks continuous service the statutory right to request a contractual change to the loca