GARDEN FENCE

[The Juggler]

Probably one for MR A.

I have just had to replace a small fence in my garden, didn't cost much as DH made it and we bought the wood, cement and posts.

It was rotten so had to come out but, I would NOT have replaced it if I wasn't minding. We have a patio area with 2 steps up to the garden but if the littlies run down my garden and don't stop they'd go straight over the flower bed at the end and over the wall (about 18 inches high). So I definately need it for minding (my two are 10 and 12 so def. not a danger for them).

Can I claim 100% of this?

[MrAnchovy]

It's a grey area. Expenditure on maintaining a fence is certainly claimable (to the extent that the garden is used solely for a business purpose, so perhaps 5/7 if you use it 5 days a week solely for minding). It could be argued that even expenditure on replacing a fence is in fact expenditure on maintaining your garden, but HMRC could dispute this if you are inspected and you may end up paying some additional tax (although there would not normally be any penalty as long as you have acted honestly).

This would follow naturally from the fact that the fence has no intrinsic business utility, it is only valuable in that it makes it possible for you to use the garden for your business and so the whole garden including the fence can be considered as a single business asset. Providing replacement of the fence is not an improvement to the asset but is only maintaining it in a useable state, it can be allowable expenditure.

[The Juggler]

It's a grey area. Expenditure on maintaining a fence is certainly claimable (to the extent that the garden is used solely for a business purpose, so perhaps 5/7 if you use it 5 days a week solely for minding). It could be argued that even expenditure on replacing a fence is in fact expenditure on maintaining your garden, but HMRC could dispute this if you are inspected and you may end up paying some additional tax (although there would not normally be any penalty as long as you have acted honestly).

This would follow naturally from the fact that the fence has no intrinsic business utility, it is only valuable in that it makes it possible for you to use the garden for your business and so the whole garden including the fence can be considered as a single business asset. Providing replacement of the fence is not an improvement to the asset but is only maintaining it in a useable state, it can be allowable expenditure.

It is MR A. It's not a boundary fence, it's like a small picket fence to prevent children running the length of the garden and falling off the edge of the wall. It's only there to prevent accidents - does that make sense. Also it was under £40 as dh did most of the work.