Childminder's rent expenses claim

dyzio
dyzio New MemberRegistered, MAAT, AAT Licensed Accountant Posts: 35
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 Trusted Regular FMAAT, AAT Licensed Accountant Posts: 349
    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.
Sign In or Register to comment.

Not registered?

Register to create your free account, talk to AAT members and start your own discussions.

Privacy Policy