[AlexTWithBeard]

Commuting is deductible - up to a certain extent: https://www.theharrisongrouponline.com/services/section-132-...

[isostatic]

In the UK it's determined that people commute not to get to work, but instead so they can live at a location that isn't near work.

I suspect that a change to this rule would cost the Exchequer a good £20b a year plus. As a home worker I wouldn't be impressed by that.