Childminder's rent expenses claim

dyzio
dyzio Registered, MAAT, AAT Licensed Accountant Posts: 35 Regular contributor ⭐ ? ⭐
Hi there,

I am wondering if you can help me. I am trying to find out what proportion of rent can a childminder claim as an expense. She rented a big house for which she pays £2500 per month (in London). There are 7 rooms in total (bedrooms + living rooms), and she uses 4 of them for childcare purposes only. Do you think it is ok to claim 4/7 of the rent? Also there is a garden which is used for private and business purposes - how would you treat that?
I have just rung HMRC and have been advised that she can only claim 10%, but surely if the rooms are used only for children, she should be able to claim more?

HMRC's factsheets state that you can claim business proportion of use of home - why not in childminder's case?

Thanks a lot.

Agata

Comments

  • Rachel
    Rachel FMAAT, AAT Licensed Accountant Posts: 349 Dedicated contributor ? ? ?
    Childminders have special rates, HMRC have done a guidance paper, isn't it that they can deduct 10% of their income for wear and tear on the house. look at BIM52751 and nimca.org.
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