Where can I find guidance on office maintenance allowances?

Question

It would appear from https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim32815 that a clerk can only claim tax relief for:

• the additional unit costs of gas and electricity consumed while a room is being used for work.
• The metered cost of water used "in the performance of duties" (if any).
• The unit cost of business telephone calls (including dial up internet access).

Similar guidance is given in Clayden's The Local Council Clerks Guide, But in neither case is there guidance  on what those payments should be based upon a whole time equivalent role for a Proper Officer / Responsible Finance Officer. Can anyone give further advice or sources of information?

Answer 1

I'm not sure there is any direct answer to that question. There are various factors to consider:

• The clerk is an employee and so can only claim expenses that are wholly, exclusively and necessarily in connection with their employment. This is a very strong test, and contrasts with the situation for the self employed where the word "necessarily" is not included.
• HMRC appears to allow a payment of £18 per month without the production of records. Claiming more requires detailed information about the actual costs incurred. Presumably the phrase "for each month they are required to work at home" implies that the claim must be pro rata for a part time clerk based on the worked proportion of the standard 37 hours used in pay scales.
• It is up to the council to decide whether to pay an agreed figure not exceeding £18 per month pro rata, or to require the clerk to make specific claims for actual costs.