Many years ago I worked for a company that had two distinct versions of WFH.
Working From Home : Was basically someone who did it occasionally, i.e. office based most of the time, had a desk, and just the occasional, perhaps a day every week or two, working at home.
Then there was Home Workers: These were officially based at home, so no allocated desk in an office, and only expected to go into an office on rare occasions (like annual appraisals, that always had to be done in person, client workshops, group training sessions etc).
The key difference was, if you were just WFH, there was no special treatment.
But if you were a 'Home Worker', someone from HR came to inspect your house, check that you had a proper desk and chair, a working heating system, a phone line (late 90s, so before tin'ternet took off).
If you were missing anything, such as a proper H&S compliant chair, one would be provided. You were also paid a monthly allowance to cover things like the increased heating bill, and phone line usage etc.
HR would visit each year or two to make sure you were still H&S compliant, i.e. correctly set desk and chair etc.