EIM32810 - Other expenses: home: household expenses: treatment prior to 6 April 2026
For the treatment of working from home expenses from 6 April 2026 onwards, please see EIM32759.
Section 336 ITEPA 2003
From 6 April 2006 to 5 April 2026
When an employee's home is a workplace (see EIM32760), a deduction for certain household expenses may be permitted.
EIM32815 lists the expenses that can be deducted.
EIM32820 explains why other household expenses cannot be deducted.