Business Insights and Conditions in Scotland (wave 163): 10 September 2026

Homeworking

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

Figure 2: An estimated 12.3% of businesses are using or intend to use increased homeworking as a permanent business model, rising to 45.8% in the Information & Communication sector and 34.4% in the Professional, Scientific & Technical Activities sector.

Increased homeworking as a permanent business model, by industry. Businesses not permanently stopped trading with 10+ employees and a presence in Scotland. Wave 163 (17 August to 30 August 2026).

Source: BICS weighted Scotland estimates - data to Wave 163 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 21.7% of large businesses were using or intending to use increased homeworking, compared to 11.3% of small to medium-sized businesses.

Around three quarters of businesses (74.3%) 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 62.7% of businesses are not using or intending to use increased home working as a permanent businesses model going forward, with 81.4% of these businesses reporting that homeworking is not suitable for their business. This was the most common reason for not using increased home working.

Data on reasons for using and not using increased home working can be found in the ‘WFHModelYesY’ and ‘WFHModelNoY’ tables respectively in the Business insights and conditions in Scotland - data to Wave 163 - tables - time series Excel workbook.