I have a full time child minder as a client. She works at least 40 hours a week. She is going to buy a verandah for the garden mainly so that the children can still play outside when it is raining. This will cost max £5000. Can she claim a proportion of it through the business?
This would not attract any capital allowance as it is not plant & machinery, or fixtures & fittings (these are integral components of a building, as defined by HMRC).
Rather it is a structure that is part of the land on which it located.
This link to the most relevant part of HMRC's Capital Allowance Manual gives details.
Slightly irrelevant but if it was possible to claim any allowances, you would then get into the realms of capital gains, if ever the property was sold.
