Not an AIBU, but what is theses days?
Have a look at this proposal:
www.theguardian.com/business/2020/nov/11/staff-who-work-from-home-after-pandemic-should-pay-more-tax
I find the argument about WFH not contributing to the infrastructure interesting, as you could have a WFH employee who formerly cycled to work and brought packed lunch never contributed to the infrastructure as put forward here.