Grandparents exempt from local lockdown but..

[WestTen]

Is this for those who physically work in an office etc or those that WFH too?

Guidance seems a bit unclear

Also, what happens if one of the grandparents is considered high risk?

I'm sure no one's going to say now that you have to keep your child at home with you while you're working if you've got grandparents who you want to have her

And it's up to you and the grandparents whether they have her if there vulnerable. If they or you decide not to you'd have to look at alternative options