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Sam
Sam, Accountant
Category: Tax
Satisfied Customers: 13997
Experience:  26 HMRC expertise, PAYE, Self Assessment ,Residency, Rental Income, Capital Gains, CIS ask for Sam Tax
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I have built a shed on a concrete base in my garden. The

Resolved Question:

I have built a shed on a concrete base in my garden. The shed is permanent and not movable. One quarter of it stores equipment I use as a sole trader. I also make and repair some of this equipment in the remaining portion. Can I offset any of the building costs against my tax? I am not VAT registered.
Submitted: 2 months ago.
Category: Tax
Expert:  Sam replied 2 months ago.

Hi, Sam here , one of the UK tax Experts here on Just Answer, thank you for your question and I shall reply shortly

Expert:  Sam replied 2 months ago.

HI

Thanks for your question

NO as it not a permanent structure as it has no foundations - you can claim the costs of any heating and lighting used (apportioned for business percentage) but not the structure itself

Thanks

Sam

Customer: replied 2 months ago.
Hi Sam,
It has a large foundation of 30cm x 30cm x 30cm of concrete all round the edge. On top of that is a 15cm reinforced concrete slab. The reason for the very large foundation is because the shed has a green roof and thus is very heavy. The structure is built on top and permanently fixed to the base. It is fully insulated, has full planning permission and is supplied by electricity. Does any of this make any difference
Expert:  Sam replied 2 months ago.

HI

It has no foundations so is not deemed to be a building of a permanent nature so you cannot claim the costs to build at all - its size and weight have no bearing I am afraid nor the fact it has a supply of electricity or needed planning permision

Thanks

Sam

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