23/07/2025
Claiming Costs for Home Office Extensions: A Guide for Self-Employed Professionals
You are a self-employed chiropractor. High rent is taking a large portion of your profits, so you’ve decided to extend part of your residence to accommodate your business. This move will not only save you rent and travel time, but it will also increase the value of your property.
Can you claim all the building costs?
Unfortunately, no. Since the extension is built on land primarily used for residential purposes, the building costs are not tax-deductible.
However, not all is lost.
You can claim tax deductions for equipment that is an integral part of the building, such as heating systems, boilers, or air conditioning units. Free-standing machinery is also eligible for capital allowances, as are items like furniture or a reception desk.
If your chamber is built on land not connected to your residence or any other residential property, you may be eligible for the Structures and Buildings Allowance (SBA). This allows you to claim a deduction of 3% of the building cost per year. You can also claim this allowance if you purchase an unused structure. There is a list of qualifying business activities for SBA.
If you're considering a project like this and need further advice, contact us at 01702 596355 or visit our website: www.itaxsolutions.co.uk.
