Claiming expenses for own home used as office

10/05/2019 13:36:21
I understand I can claim for the expenses of the room I use as an office to run my lettings business. Does this include a proportion of my council tax bill?

Re:Claiming expenses for own home used as office

13/05/2019 07:09:56

Expenditure on a house, flat or other property that you occupy yourself isn’t normally allowed as a deduction in computing rental business profits because it does not satisfy the ‘wholly and exclusively’ rule.

Where you run the rental business from home you may claim the extra business costs that you incur such as the cost of extra lighting and heating but not council tax as this expense is not incurred wholly and exclusively in the running of the rental business.

More guidance can be found at: Property Income Manual 2100