Can I Claim the Whole Trip as a Business Against my Rental Income?

Q. I am a landlord using my home as the base for my property business. When I drive to a rental property for an inspection I sometimes stop off on the way to a DIY store, for example, to collect materials for repairing of the property. Then on the way back after the inspection, I may visit a supermarket for some personal shopping. Can I claim the whole trip as a business against my rental income?


A: The first stage of the trip, from base to the DIY store and then on to the rental property itself, is fully allowable, but the journey back from property to base cannot be claimed, as it was not undertaken ‘wholly and exclusively’ for business reasons.

However, a deduction can be claimed for a journey where any personal benefit is incidental, e.g. a trip made to the rental property, but the landlord stops on the way to pick up a newspaper.


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