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Calculation example

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


less private use 50 per cent pound;328

amount claimed pound;328

Thanks to Jonathan Vowles and Co, Newport Pagnell. 01234 391167, email:

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