Home office
A room used only for work, and the share of the home's costs that goes with it.
If you work from a room used only, and regularly, for work, you can claim its share of the home's running costs. The share is the room's floor area divided by the whole home's.
- Rent, or bond interest (not the capital part)
- Rates and taxes
- Electricity and water
- Cleaning and repairs to the home
- Wi-Fi, or its actual business share
Employees and commission earners
Employees must do more than half their work from home. Commission earners must do most of their work away from an office their employer gives them.
If you own your home, the office part may lose the primary-residence exclusion for capital gains tax when you sell. Ask your accountant whether the claim is worth it.