Call us 0800 0523 555

Contact Us

*COVID-19 update: Many of our shops and offices are now open for face to face meetings with strict social distancing measures in place. We also offer telephone and video consultations for all new clients in order to discuss your needs. Find the latest COVID-19 information available for your business.

Use of home - repairs

I am self employed but I operate from home at the moment. I’ve just had to make some repairs to the roof. Am I able to claim any of this as a business expense?

For the self-employed, their home has a dual purpose- you live there and you carry on some or all of your trade from there. As a result, many of the household expenses cover both business and private use.

The element attributable to the business will depend on the facts; including the extent and nature of the work undertaken from home. The part attributable to the business use should be allowable.

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. For example, redecorating the exterior or repairing 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.

Capital expenditure (for example on “improvements” to the property) is not allowable expenditure; though plant and machinery allowances may be appropriate for certain qualifying expenditure.

With a lot of areas of tax, repairs can be a complicated area so I would encourage you to seek professional advice before you enter any significant claim on your tax return. Your local TaxAssist Accountant would be happy to help.

Call us today to make an appointment with your local office

Consultations available by telephone or video

0800 0523 555

Contact Us