I think most employers would make the following points in relation to your post, which seems to equate working form home as being the same as putting in hours when it suits you, which is not teh case most people working from home have to work within defined time bands.
Transport and parking can be an issue- but there are in various tax schemes available to lessen the load for staff- should they refuse jobs to anyone who moved further away, or didn't chose to live close to work? or chose not to cycle? obviously not, that is the employees choice, so why should they pay staff more based on staffs choice where to live?
Childcare including wraparound and school holidays Must be provided during working hours when you are working from home and have contracted hours -you need child care during those times, yes there can be a little flexibility eg use lunch hours to do school runs , finish early etc. but many "in office" workplaces also have flexi hours to facilitate this. I'm sorry if you are working form home then childcare should be provided by someone else.
Food which can be transported. Milk for work, butter for work etc. I was home I could just make something out of what I had at the back of the cupboards- milk and butter are just the same, sandwiches from home are just the same, the same shopping pays for those cupboard items, unless you expect the employer to pay you in their time to prep your food. (but that aside I've never worked anywhere that didnt provide milk tea coffee sugar etc for free. )
Some have cleaners as they are out the house more. if you are out of the house more then house doesn't get messy by you, employers often pay cleaners too -to clean those office spaces you use. Again are you talking of proper dedicated cleaning when on the employers time? If so then you are being dishonest.
some gym memberships are cheaper if you can go off peak. Which I can't. Nor can most workers working from home's they are working the same hours you are. There is as likely a gym near teh workplace as near the home.
Contributions to leaving presents, maternity leave, big birthdays. These contributions are presumably are less pressured if not in person. If you are being pressurized please report this to someone senior - employer can just ban it if the staff want
sickness. There's many days when you can't pull yourself in to the office, or when you're contagious, but you probably could log in from home. I have defo noticed my friends are rarely 'calling in sick' anymore for their children or themselves but WFH instead. If you are unwell and cant make it in we would rather that you don't give a half hearted performance at home,