Can you claim tax relief on office furniture?

Homeworking became the norm for millions of workers following the outbreak of COVID-19 in early 2020, which led to the government making temporary changes to tax relief rules. These tax concessions related to office furniture and equipment changed in April 2022, so here we look at some of the tax reliefs you may be able to claim before the deadline.

Can you claim office furniture on tax?

You may be able to receive office furniture tax benefits, although it depends on the type of office furniture or equipment you want to buy and your status as a worker. For example, if you buy an office desk or printer that is essential for you to complete work tasks you could make a tax claim for this and you must have no option but to work from home, rather than it just being an option. You can also backdate your claim for up to 4 years if needed.

What is tax relief on office furniture and how does it work?

Tax relief on office furniture is a government scheme that allows businesses and employees to reclaim some of the costs of buying essential pieces of office furniture or equipment that may be needed for their work.

What types of office furniture are eligible for tax relief?

You can claim for tax relief on any necessary pieces of equipment that are needed to help you work from home. For example, this can cover office chairs, desks, office supplies and stationery.

Who is eligible to claim tax relief on office furniture?

Tax relief for office furniture is available to anyone that has to work from home. If you need to invest in an office chair or desk, for example, ask your employer if they will reimburse you for this cost (this would be a non-taxable outlay for them).

Any office furniture you want to claim tax relief on must be necessary for working from home and recorded to keep your claim valid. You can find more detail about employee expenses on the gov.uk website.

Even if your employer does not reimburse you, tax relief can still be claimed by submitting a P87 form, which we explain below.

How do you make a claim for tax relief on office furniture?

To claim tax relief on office furniture this can be done on your tax return (if self-employed) or via a P87 form (which can be done online or by post).

You can download the P87 form online through a Government Gateway account or by post (you must apply by post if you are claiming for someone else or for tax relief on more than five different jobs).

Be sure to retain any purchase receipts related to the furniture as HMRC may wish to check these at a later date.

How much tax relief for office furniture can I claim?

If your claim for tax relief is successful, HMRC will either adjust your tax code or reimburse you via a cheque. The amount of tax relief you will receive will be the same as the level of income tax rate that you are on.

For example, if you are on a 20% income tax rate and make a claim for office furniture of £1,000, you could receive tax relief up to £200, which equates to the 20% rate.

If you are forced to work from home, your employer is allowed to pay you £6 a month tax free. To make a claim for a larger amount, you will have to submit a tax return and provide evidence.

Are there any limits or restrictions on the amount of tax relief that can be claimed for office furniture?

Any office furniture or equipment you purchase must be new and unused. You cannot make a claim for refurbished or second-hand office furniture.

A claim can only be made if you have no choice but to work from home. This does not apply to anyone who chooses to work from home.

What is the super-deduction tax break for office furniture?

A 130% super-deduction tax break was introduced by the government in April 2021 to encourage businesses to purchase office furniture and equipment. The scheme is set to run until March 31st, 2023.

Businesses that are eligible for Corporation Tax – and are in profit – can claim 130% super-deduction if you are purchasing new and unused office furniture and equipment. This means you can receive up to 25p for every £1 you spend on these types of items.

Get started on your office interior design

Spaceist is an established office furniture supplier that works with businesses in a wide range of sectors. Whether you are refurbing an existing office or moving into a new space, we can help you find the right office furniture to suit your design ideas. Take a look at our website or come and visit us at our 2,5000 sq. ft. showroom. Get in touch with our team today to find out more.