If you buy a computer and use it in your business, it is the norm that the cost is at least partly tax deductible.
Sole Traders / Partnerships. If the computer is purchased for part business /part private, then the business portion of the cost can be claimed. VAT claimed back on the purchase must be the same proportion.
Limited Companies. The full cost of the computer can be claimed if the sole or significant use of the computer is for the business, and private usage is only incidental:
If it is bought for private use and only used minimally for business, the full cost can still be claimed, but the person (director or employee) using it must pay income tax on 20% of the cost or market value of the computer (called a benefit-in-kind).