Buying other equipment

In most cases you can claim tax relief on the full cost of substantial equipment, for example a computer, you have to buy to do your work. This is because it qualifies for a type of capital allowance called annual investment allowance.

You cannot claim capital allowances for cars, motorcycles or bicycles you use for work, but you may be able to claim for business mileage and fuel costs.

You claim in a different way for small items that’ll last less than 2 years, such as uniforms and tools.

If your employer gives you money for the item

Reduce the amount you claim tax relief on by the amount of money your employer gives you.

Check if you can claim