Donkey
20-04-2012, 07:34 PM
in or out???
Mr A posted on another thread that it was in???
Chatterbox Childcare
21-04-2012, 12:35 PM
http://childmindinghelp.co.uk/forum/showthread.php?t=100384
MrAnchovy
21-04-2012, 11:14 PM
Most people don't realise that there isn't a list of things you can or cannot claim, that's not how our tax system works - it works on principals.
Where an annual expense like a TV licence is concerned the key principal is apportionment. This principal is set out in HMRC's manual here (http://www.hmrc.gov.uk/manuals/bimmanual/BIM37600.htm).
So where a television is used part of the time exclusively for a business purpose (entertaining children you are paid to look after - note if you have your own children who are watching at the same time there is no exclusivity of business use and so you cannot claim anything), and part of the time for private/mixed purposes, you can claim the percentage business use of the total cost, including the TV license. You could also justify a claim for part of the cost of a television in the year you purchase it, although HMRC may argue that this is covered under the 10% wear and tear allowance.