Expenses if you Freelance – part 15
March 8th, 2011
Home Office CostsGas/Electricity If the room is to be used for Freelance work it must be lit and heated to the extent necessary to carry out the work. Cleaning If the room is for work it must be kept in a fit state for the work to be carried out. Unless a cleaner is employed there is unlikely to be any significant expense exclusively incurred in cleaning the room. Council tax/rates A room set aside exclusively for business contributes to the value of the house. Therefore a deduction can be given for a proportion of Council Tax, or the rates in Northern Ireland. Telephone & internetThe cost of business telephone calls made from home is deductible whether or not any part of the home is set aside exclusively for business use. The same is allowable for broadband internet.Water charges In general, water charges cannot be claimed as a business expense.
Entry Filed under: Business