Capital allowances on equipment in your home
Computer pound;1,000
Desk, chair, etc pound;250
Allowance this year pound;312 (25 per cent of total)
Allowance next year pound;235 (ie 25 per cent of new total - pound;938 - last year’s total minus 25 per cent for depreciation)
Claim for costs of using your home
Household bills pound;2,750
number of rooms 8
... so cost per room pound;344
TOTAL CLAIM (this year)
Capital allowance pound;312
Use of home pound;344
pound;656
less private use 50 per cent pound;328
amount claimed pound;328
Thanks to Jonathan Vowles and Co, Newport Pagnell. 01234 391167, email:
jonathan@vowles.co.uk
