SA103 box 20 — rent, rates, power and insurance costs
Premises & Utilities
Rent, rates, and utilities for your business premises. If you work from home, use the home office rules instead.
What you CAN claim
- Commercial property rent
- Business rates
- Electricity, gas, water for business premises
- Building and contents insurance for business premises
- Cleaning and maintenance of business premises
- Security costs
What you CANNOT claim
- Mortgage capital repayments on business property
- Home costs (use home office rules)
- Improvements that increase the value of property (capital expenditure)
Common examples for sole traders
Monthly workshop rentBusiness rates on a studioElectricity bill for a commercial unitContents insurance for a workshopCleaning company for office premisesCo-working space membership
Practical tips
- 1
If you rent space in a co-working space or serviced office, the full cost is deductible
- 2
Repairs and maintenance are revenue costs; structural improvements are capital
- 3
Keep utility bills as evidence — HMRC may ask for them
Track premises & utilities expenses automatically
Get Sorted categorises every transaction to the right SA103 box — so you never miss a deduction.