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I am considering buying and installing security cameras around my home, in which I also have a small office - Can I claim the cost as a tax deductible business expense? #AskTheAccountant

14/08/2019

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Q: I am considering buying and installing security cameras around my home, in which I also have a small office – Can I claim the cost as a tax deductible business expense?

A: Purchase and installation cost

As the installation is at your home, HMRC would say that it is not ‘wholly, necessarily and exclusively’ for business. It would also be difficult to say that one part of the system is purely for personal use and another element is for business use, therefore nothing should be claimed.

A: Ongoing costs, maintenance, annual fees etc

As the business will benefit from the additional security, you could charge an element of these costs to the company. A sensible proportion would be the size of the office compared to the living area in general.