Office furniture
Last checked 17 June 2026 · HMRC source
Desks, chairs and storage bought for business use are generally claimable, usually as capital allowances.
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Conditions
- The furniture must be for business use.
- It is typically claimed through capital allowances rather than as a day-to-day cost.
- Private use restricts the claim to the business proportion.
- Employees generally cannot claim tax relief for home-office furniture such as a desk or chair. HMRC applies a strict test — the cost must be incurred wholly, exclusively and necessarily in performing the duties — and furniture used for both work and private purposes usually fails it. A narrow capital-allowances route exists in limited circumstances, but for most employees furniture is not claimable.
- Furniture is main-rate plant and machinery, so the same capital-allowances rules apply: the £1m Annual Investment Allowance gives most small businesses full relief in the year of purchase, and for spending above that, a new 40% first-year allowance applies to qualifying new furniture (companies from 1 January 2026; sole traders and partnerships from 6 April 2026; new items only). The main-pool writing-down rate on any remaining balance fell from 18% to 14% from April 2026.
Common mistakes
- Treating furniture as an everyday expense when it is a capital item.
- Claiming the full cost of furniture also used by the household.
What to keep
- Purchase invoices.
- A note of business-use proportion where relevant.
Real-world example
A home-based sole trader buys an ergonomic desk and chair used solely for work. The cost is claimed through capital allowances.
Frequently asked
How the tax relief on this actually works: capital items like this are usually claimed through capital allowances, not as an everyday running cost. Capital allowances explained →
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Related allowances
Source: HMRC guidance