Printer, ink & consumables

Conditions

• Printer ink, toner, paper, and similar consumables used in the course of business are straightforward allowable running costs. GOV.UK's self-employed expenses guidance confirms that 'printer ink and cartridges' and 'printing costs' are claimable as stationery and office costs (updated November 2024). These are revenue expenses deductible in the period they are purchased.
• The printer or scanner hardware is a separate capital item. Under traditional accounting, it is claimed through capital allowances — the Annual Investment Allowance gives 100% relief in the year of purchase up to £1 million per accounting period. Under the cash basis (the default for most unincorporated businesses from 2024/25), the hardware cost is claimed directly as an allowable expense. This entry covers the consumables: ink, toner, and paper used to operate the printer once owned.
• Where the printer is also used personally — for example, a home-office printer used for both business documents and personal printing — only the business proportion of consumables is deductible. A reasonable apportionment, such as the ratio of business to total pages printed, is acceptable provided it is consistent and can be explained.
• For a limited company, consumable costs used in the business are allowable for corporation tax. Where a director also uses the printer at home for personal documents, the private element of consumable costs should be excluded.
• Employees can claim the cost of ink, paper, and other consumables necessarily incurred in performing their employment duties — for example, where home printing is genuinely required for the job and has not been reimbursed by the employer. The test is strict: the expense must be wholly, exclusively and necessarily incurred in performing the duties, not merely convenient.

Common mistakes

• Claiming 100% of consumable costs where the printer is also used for personal printing — only the business proportion is allowable.
• Treating the printer hardware and its consumables as the same type of expense — the hardware is a capital item; ink and paper are revenue running costs.
• Employees claiming home printing costs that reflect personal convenience rather than a genuine job requirement.

What to keep

• Receipts or invoices for ink cartridges, toner, and paper.
• For mixed-use printing, a note of the method used to apportion business and personal use.

Real-world example

A sole trader runs a small design studio from home. He prints proofs and client documents throughout the year, spending £340 on toner cartridges and £95 on specialist paper. He also prints a small number of personal items, so he estimates 90% business use and deducts £391. The printer itself was claimed through the Annual Investment Allowance in a prior year.

Frequently asked

Related allowances