I pay £8 every two years for mine, so no I wouldn't bother.
Strictly speaking speaking website development should be treated as an asset, although the costs now are so small and too often the ownership of the website remains in the hands of the webdeveloper (check your agreements!) so it should just be treated as a normal expense, as you can't treat something that you don't own or if you don't pay for it each year you lose it as an asset.
