{
  "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-94H",
  "json_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-94H.json",
  "legislation": "ukpga/2005/5",
  "legislation_title": "Income Tax (Trading and Other Income) Act 2005",
  "legislation_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005",
  "path": "section/94H",
  "kind": "section",
  "number": "94H",
  "heading": "Use of home for business purposes",
  "text": "(1) This section applies if, in calculating the profits of a trade of a person for a period, a deduction (“the standard deduction”) would otherwise be allowable for the period in respect of—\n(a) the use of the person's home for the purposes of the trade, or\n(b) where the person is a firm, the use of a partner's home for those purposes.\n(2) The person may, instead of making the standard deduction, make a deduction for the period under this section.\n(3) The amount of the deduction allowable for the period is the sum of the applicable amounts for each month, or part of a month, falling within the period.\n(4) The applicable amount for a month, or part of a month, is given by the following Table—\nTable\nNumber of hours worked\nApplicable amount\n25 or more\n£10.00\n51 or more\n£18.00\n101 or more\n£26.00\nwhere the “number of hours worked” in a month (or part of a month) is the number of hours spent wholly and exclusively on qualifying work.\n(4A) Qualifying work” means—\n(a) work done by the person, or any employee of the person, in the person's home wholly and exclusively for the purposes of the trade, or\n(b) where the person is a firm, work done by a partner, or any employee of the firm, in the partner's home wholly and exclusively for those purposes.\n(4B) Where more than one person does qualifying work in the same home at the same time, any hour spent wholly and exclusively on that work is to be taken into account only once for the purposes of subsection (4).\n(5) If the person, or, where the person is a firm, a partner of the firm, has more than one home, this section has effect as if those homes were a single home.\n(5A) Where a firm makes a deduction for a period under this section in respect of the use of a partner's home for the purposes of a trade, the only deduction which the firm may make for the period in respect of the use of any other partner's home for those purposes is a deduction under this section.\n(6) The Treasury may by regulations amend subsection (4) so as to alter the rates or rate bands.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 2 Ch. 5A inserted (with effect in accordance with Sch. 5 para. 6 of the amending Act) by Finance Act 2013 (c. 29), Sch. 5 para. 2"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 94H(1) substituted (with effect in accordance with s. 24(11) of the amending Act) by Finance Act 2016 (c. 24), s. 24(3)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 94H(4) substituted (with effect in accordance with s. 24(11) of the amending Act) by Finance Act 2016 (c. 24), s. 24(4)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "S. 94H(4A)(4B) inserted (with effect in accordance with s. 24(11) of the amending Act) by Finance Act 2016 (c. 24), s. 24(5)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in s. 94H(5) inserted (with effect in accordance with s. 24(11) of the amending Act) by Finance Act 2016 (c. 24), s. 24(6)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "S. 94H(5A) inserted (with effect in accordance with s. 24(11) of the amending Act) by Finance Act 2016 (c. 24), s. 24(7)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/5/section/94H",
    "retrieved_at": "2026-10-29T09:16:32.370392+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}