The benefits of working at home include:
1. Being your own boss - you're free to set your own pace. You can choose your working hours as well.
2. Its not that tiring compared to actually going to work.
3. You can do domestic chores (e.g., look after children) while still earning money.
For me, the best part of having a home-based business or working from home is the freedom to work when I want to and not having to force myself to get up so early in the morning.