*2.3. Independent Variables*

Our key independent variable is whether the respondent and their partner has worked from home during the lockdown. Given our theoretical set up, we distinguish between (i) those who have worked (almost) exclusively at home, from (ii) those who were mostly going into work during this period, and (iii) those who were not working during the period of the data collection due to furlough, leave or for other reasons albeit still being employed. This is done by using two dummy variables indicating that the female or male partner is "working from home sc (since COVID-19 outbreak)" and "not working sc", where the reference group is "going into work sc". Although not at the focus of our paper, we also examine the use of flexitime by the respondent and their partner to see how this relates to the division of housework and childcare, as flexitime and working from home are two distinct yet widely used FWAs in the UK and across the world [17,62]. The is captured by the variable "female/male working flexitime sc", with those who did not use flexitime as the reference group.
