I expect employers should offer an additional allowance for extra space to work in at home or (post lockdown) coffee shop/coworking space fees.
In Sweden (and I suspect the UK) there are tax exemptions for home offices. There are some requirements, you can't use the room for anything except work, it must have a lockable door, etc; There's some consideration too for broadband, though I don't speak Swedish well enough to be able to file this for myself.
Can confirm. Or rather, there are tax exemptions for working from home, as opposed to having a home office.