01793818400 admin@ams-accountancy.co.uk

I’m building a cabin in my garden for an office to do my business admin. Can I claim it against tax?

Well, assuming it is fixed to the ground, then you cannot claim Capital Allowances (i.e. income tax relief) on the building itself.

However, you could potentially claim Capital Allowances on some of the internal fittings and furniture. You could also claim a low Capital Allowance rate of 8%, on some of the integral features such as the electrical systems or water system.

Also, if your business is VAT registered, you may be able to claim any VAT back on the cabin – but this should be restricted only to the business use proportion of the cabin.