Claim client claim a proportion of decoration costs?

Claim client claim a proportion of decoration...

Didn't find your answer?

Client is self-employed working from home.  She uses a downstairs room as a waiting room, clients then proceed upstairs to the treatment room.  She has recently redecorated her hall stairs and landing. I can't find any guidance on whether a proportion of these costs would be deductible.  The usual use of home bumpf doesn't seem to address the point where an area is accessed briely en route to another area.  It seems unreasonable to me to claim for the whole percentage that I would apply to the treatment room - I am minded to try to estimate the amount of time that clients spend on the stairs (surely miniscule) and claim accordingly.  Do you all agree?

Replies (1)

Please login or register to join the discussion.

avatar
By thisistibi
12th May 2011 15:25

HMRC manuals BIM47820

"Repairs and maintenance

A proportion of the cost of general household repairs and maintenance is allowable in line with the proportion that the house is used solely for the business. Examples include the general redecoration of the exterior or repairs to the roof.

Repairs that relate solely to part of the house that is not used for the business, such as decorating a room not used for the business, are not allowable. Equally if a room is used solely for business purposes then the cost of redecorating that room is wholly allowable."

So I would say that you should apportion it the same as you would other fixed costs of the property such as mortgage interest, council tax, etc.

Thanks (0)