Boiler Servicing

[Daisy1956]

Hi just a general question does anyone know if we are able to claim a percentage of servicing costs for gas boiler? If so what percentage. Never thought of it before or is it included in wear and tear?

[JCrakers]

I get my boiler serviced every year and always put my receipt in.

I was told that I could by my DO as its for the safety of the building etc.

I don't think I'd have it done every year if i wasn't a childminder so it is for my business

[MrAnchovy]

I was told that I could by my DO as its for the safety of the building etc.

Unfortunately that's not good enough for HMRC.

This one is a very grey area. The expense is necessary, so that's OK. The next question is whether it is incurred WHOLLY and EXCLUSIVELY for a business purpose. Now you do get some non-business benefit from the servicing (the boiler is less likely to break down which would incur a cost), but I think you could argue that this benefit is incidental to the ^purpose^ of the expenditure which is not to save both you and the business money on repairs but to ensure continuity of heating and hot water for the health and safety of your mindees - if it was just you and the boiler broke down you would put a jumper on and boil a kettle.

Note that the same argument does NOT apply to boiler repairs. There is definately a non-business benefit to this and the cost needs to be apportioned. 10% is often accepted by HMRC with little argument, but you may be able to justify more (certainly if you are using your own apportionment for claiming household expenses you should use that).

[jamesricky674]

Hi ...i go through this post and find all discussions are very interesting ....I also agree that boiler servicing is from the point of view of health safety.

[zippy]

Isn't there something tat says we have to have our boiler checked every year