Can I claim for my fence?

[CH1957]

I need to have my fence completely replaced as its falling to bits and over the years Ive just replaced parts of it. Can I claim the whole fence as an expense as I dont have children of my own, or just a percentage?

[CH1957]

I need to have my fence completely replaced as its falling to bits and over the years Ive just replaced parts of it. Can I claim the whole fence as an expense as I dont have children of my own, or just a percentage?



Anyone know the answer please? Mr Anchovy perhaps?

[tashaleee]

Would be curious to know this one as well.... We just had to replace one post and panel - it was neighbours fence and their responsibility but they wouldnt do it as no small kids, hadnt totally fallen down and didnt bother them. I couldnt safely let kids out to play so felt I had no choice but to replace mine (had asked them to do it but they said they couldnt afford to and it didnt bother them - If I wasnt minding I would not have bothered doing it either) - am hoping I can claim the cost as only done coz of minding :thumbsup:

[AgentTink]

Here is a link to a similar question about fences which mr anchovy posted a answer on

http://www.childmindinghelp.co.uk/forum/showthread.php?t=99395&highlight=Fence

[Chatterbox Childcare]

The HMRC told me one one occasion to claim it all as it is a requirement of our registration to have the garden safe and another last month said to claim a percentage

All depends on how your justify it

[Happy Bunny]

I put the cost of a fence through my books as Ofsted said I was not allowed to use my garden if it was not seperated from next doors garden (we had a shared pathway)

[CH1957]

The HMRC told me one one occasion to claim it all as it is a requirement of our registration to have the garden safe and another last month said to claim a percentage

All depends on how your justify it


Thanks Debbie, Ive been trying to ring HMRC but just get put on hold. Did they give you an idea of what percentage we can put through please? I dont have young children of my own using the garden but do have dogs who need to be kept in.

[CH1957]

The HMRC told me one one occasion to claim it all as it is a requirement of our registration to have the garden safe and another last month said to claim a percentage

All depends on how your justify it


I have just rung HMRC regarding claiming for fences and any other household repairs. The lady there (I have her name, she did a presentation for local childminders recently in my area) says categorically that we cannot claim for any repairs or replacements in our accounts. She said regardless of the fact that we have to do these things as part of our registration, we would have to do these repairs anyway and cannot claim them just because we are childminders.

Hope that clarifies things for everyone. :)

[MrAnchovy]

That is not very helpful of her. It is true that you cannot claim any expense of this kind just because you are a childminder, any more than I can claim any particular expense just because I am an accountant. But if anyone who is self-employed incurs an expense repairing or maintaining an asset which is used at least part of the time exclusively for the business, they can claim a fair proportion.

Note that in order to be considered as being used exclusively for your business, you cannot be looking after your own children at the same time.

Unfortunately the way tax works in the UK leaves vast grey areas where it is impossible to give answers that are always true. Knowledge and interpretation of these areas varies between different HMRC staff, and decisions made the courts often reverse previously held HMRC internal guidance in favour of the taxpayer. If in doubt, seek advice from an accountant for your particular circumstances.

[CH1957]

That is not very helpful of her. It is true that you cannot claim any expense of this kind just because you are a childminder, any more than I can claim any particular expense just because I am an accountant. But if anyone who is self-employed incurs an expense repairing or maintaining an asset which is used at least part of the time exclusively for the business, they can claim a fair proportion.

Note that in order to be considered as being used exclusively for your business, you cannot be looking after your own children at the same time.

Unfortunately the way tax works in the UK leaves vast grey areas where it is impossible to give answers that are always true. Knowledge and interpretation of these areas varies between different HMRC staff, and decisions made the courts often reverse previously held HMRC internal guidance in favour of the taxpayer. If in doubt, seek advice from an accountant for your particular circumstances.



Yes, lots of very grey areas!! Even the Accountant I worked for for several years before I became a childminder cannot give me a definate answer :eek:

I dont have young children so presumably it could be considered as being used exclusively for my childminding, but the point she was making was that I would have to have the fence there anyway.

Very confused now but in my eyes it is used exclusively for business 30 hours a week, so I will put that percentage of cost of repairs through my accounts.

[MrAnchovy]

... the point she was making was that I would have to have the fence there anyway.

Well she is on very shaky ground there - this has nothing to do with whether an expense is allowable or not.

The correct test is this (quoted from HMRC's own internal manual (http://www.hmrc.gov.uk/manuals/bimmanual/bim37600.htm)) "Where a definite part or proportion of an expense is wholly and exclusively laid out or expended for the purposes of the trade profession or vocation, do not disallow that part or proportion on the ground that the expense is not as a whole so laid out or expended."

There are many examples of expenses "that are incurred anyway" where a claim for partial business use is well established, the most obvious ones being household expenses such as Council Tax and motoring expenses such as Road Tax (where you are not claiming 45p per mile).