SE32825 - Other expenses: household expenses: apportionment of bills
Section 198 ICTA 1988
This guidance only applies:
- where an employee's home is a workplace, see SE32760
- for years up to and including 2005/06. For 2006/07 onwards, see EIM32815.
Where a number of rooms in the employee's home are exclusively
used for business and are not used for any other purpose at any
time, an apportionment may be made of the expenses listed in
SE32815 except for telephone expenses.
A deduction should be permitted for the same proportion of
the expenses as the number of rooms used exclusively for business
bears to the total number of rooms in the house, but excluding any
bathrooms, lavatories or entrance halls.
A typical calculation is shown at example
SE32835.
