Safety glass - Can I claim as an expense?

[Happy Gardener]

I had some internal doors that had glass which wasn't toughened glass, & also near to our front door was a large amount of non toughened glass. Thety were all covered with safety film, but today I had the doors & glass replaced. The cost was £500. I am fairly certain that I can claim the cost as a business expense, but how much? 50% or the full 100%.

Advice would be greatly appreciated.

[candy cat]

all of it as it is a requirement

[jo f]

Definatly all of it!

[Happy Gardener]

Thank you for your replies.

[Allie]

Anything you wouldn't have normally bought for your home and need for your business you should be able to claim


Allie

[rickysmiths]

Sorry to put a damper but I would have thought not. If they were covered in safety film them that was safe and all that was required. You would have claimed for the film through expenses. If the doors were not dangerous in anyway or affecting the safety of the children, then it was your choice to replace them as an improvement to your home, not as a safety requirement for your childminding.

[Chatterbox Childcare]

This is an "I am not sure" answer from me and I expect Mr A will be along soon and give the correct one

The way I look at it is that I agree with rickysmiths but if this was outside you could replace like for like and claim it so maybe it is a yes

Call the HMRC and get the right answer and let us all know what they say

[rickysmiths]

This is an "I am not sure" answer from me and I expect Mr A will be along soon and give the correct one

The way I look at it is that I agree with rickysmiths but if this was outside you could replace like for like and claim it so maybe it is a yes

Call the HMRC and get the right answer and let us all know what they say

Why could you replace outside doors but not inside?

[MrAnchovy]

This is a grey area: there isn't a correct answer, it is a matter of interpretation.

It seems to me that you already had a door which served the domestic use perfectly and did not need replacing, so the only reason for replacing it was wholly and exclusively for a business purpose.

Replacement of a door is not, I would argue, capital expenditure; it is expenditure on maintenance of an asset (the building) rather than on the purchase of an asset. Maintenance expenditure is revenue in nature and so is an allowable expense (note that if it was capital expenditure it would not be allowable for Annual Investment Allowance because it is not plant or equipment).

So if these are the only relevant facts, I would probably claim the expenditure. If you have a visit from HMRC, expect to have to argue the above points with the inspector: if you lose the argument you will have to pay the tax. But then you won't be any worse off than if you didn't claim it in the first place!

[Chatterbox Childcare]

Why could you replace outside doors but not inside?

Not outside doors but the outside area - i,e, replacement bark