Business Insights and Conditions in Scotland (wave 151): 12 March 2026

Homeworking

In February 2026, the BICS asked businesses about whether they are using or intend to use increased homeworking as a permanent business model going forward.

Figure 2: An estimated 15.1% of businesses are using or intend to use increased homeworking as a permanent business model, rising to 57.6% of businesses in the Information & Communication sector.

Increased homeworking as a permanent business model, by industry. Businesses not permanently stopped trading with 10+ employees and a presence in Scotland. Wave 151 (16 February to 1 March 2026).

Source: BICS Weighted Scotland Estimates - Wave 151 from the Scottish Government. For Figure 2 data see table ‘WFHModel’.

Large businesses (250 or more employees) were more likely to be using or intending to use increased homeworking than small to medium-sized businesses (10 to 249 employees). An estimated 22.3% of large businesses were using or intending to use increased homeworking, compared to 14.3% of small to medium-sized businesses.

Three quarters of businesses (75.0%) that are using or intending to use increased homeworking are doing it because it improves staff wellbeing, this was the most common reason given by such businesses.

An estimated 65.3% of businesses are not using or intending to use increased home working as a permanent businesses model going forward, with 80.2% of these businesses reporting that homeworking is not suitable for their business.