If you can claim any money back, you’re going to, right? Honestly, we don’t blame you, so if you’re wondering whether you can expense your new office chair (or any office furniture, really), we want to help you find the answer.
Generally, yes, you can expense office furniture but it depends on your employment status (self-employed vs. employed by someone else) and even what the chair is used for. In this guide, we’ll explain when an office chair is tax deductible, how the rules might differ depending on how you work and exactly what you need to do to claim the expense.
Can you claim tax relief on an office chair?
An office chair can usually be claimed as a business expense if it’s purchased specifically for work, i.e. not for crafting, or gaming or anything else you might do with an office chair. BUT whether you can claim the full cost depends on:
- Whether you’re self-employed or employed by someone else
- Whether the chair is purely used for work or for personal use as well
- Whether your employer has reimbursed the cost.
If you’re buying an ergonomic home office chair to improve your comfort while working from home, it’s worth understanding the rules so we’ve broken down each of the three conditions to explain in a bit more detail:
- If you’re self-employed or employed by someone else
When you’re self-employed, be it as a freelancer, a sole trader or a limited company, claiming for an office chair is usually quite straightforward. As long as it’s a legitimate purchase for your business, it can be treated as a business expense and helps to reduce your taxable profits.
If you’re employed by someone else, the rules are a little different. HMRC usually only allows employees to claim tax relief on expenses they’ve had to pay themselves because they’re required for their job and their employer hasn’t covered the cost. So just buying a new chair because you fancied a new one probably won’t cut it.
- Using the chair for work vs. personal use
Many people don’t have a separate office at home, so it’s perfectly normal for an office chair to get used outside of working hours too.
If you’re self-employed and your chair is used for both business and personal reasons, you’ll usually only be able to claim the work-related proportion of the cost. For example, if you estimate the chair is used around 80% for work and 20% for personal use, you should only claim the business-use percentage.
If the chair is used exclusively for work, you’ll generally be able to claim the full amount.
- If your employer has reimbursed the cost
If your employer has reimbursed you for the cost of your office chair, you then can’t claim any tax relief back, as you haven’t actually paid for it. It would be the company that would claim the VAT back on the chair and that is their responsibility.
Can you claim VAT on an office chair?
If you’re VAT-registered (usually only applicable for limited companies), you may also be able to reclaim the VAT paid when buying your office chair, provided it’s purchased for business use.
This is separate from claiming the cost as a business expense. VAT can usually be reclaimed on qualifying business purchases, although if the chair is also used personally, the amount you can reclaim may be affected.
How to claim for your office chair, step by step
Step 1: Keep the receipt or invoice as proof of purchase. You can save it to a cloud drive somewhere or go old school and print it off (just remember where you’ve put it).
Step 2: Work out the percentage of time the chair is used for work purposes
Step 3a: If you’re self-employed, include the expense as part of your annual Self Assessment tax return.
Step 3b: If you’re employed, check whether your employer will reimburse you before you make a claim yourself.
Step 5: Keep any records of communications and receipts/documentation in case HMRC asks for evidence in the future.
FAQs
Does the chair have to be ergonomic for me to claim the tax back?
Don’t worry, there’s no rule with HMRC saying your chair has to be ergonomic to qualify for tax relief. That said, ergonomic office chairs are designed to support your posture during long working days, making them a worthwhile investment and one that your back and neck will thank you for.
How do I ask my employer if they’ll cover the cost of a new chair?
The best approach is to just ask, either in person or via email. You could explain why you need a new chair and how it will help you work more comfortably and safely from home.
Some employers have a dedicated home working budget, while others may ask you to choose from an approved list of office furniture. It’s always worth asking before buying one yourself, as they may be happy to cover the cost.
Can I claim for a second office chair?
You can potentially claim for a second office chair, but only if there’s a genuine business reason for needing one. If you’re buying an additional chair just for convenience or personal use, it’s unlikely to qualify.
Can I claim if I occasionally work from home?
If you’re self-employed, you might still be able to claim for equipment that you need to properly run your business, even if you don’t work from home every day.
If you’re an employee, you’ll generally need to show that the purchase was necessary for carrying out your role and that you weren’t reimbursed by the company.
Should I keep my receipts?
Yes, keeping receipts is a smart idea. If HMRC ever asks for evidence (whether you’re employed or self-employed), you’ll already have everything you need.
What other home office furniture can I claim?
An office chair isn’t the only item that may qualify as a business expense and you might also be able to claim for furniture, including:
- Office desks
- Height-adjustable desks
- Filing cabinets
- Drawer units and pedestals
- Shelving and bookcases used for work
- Office storage cupboards
- Monitor stands and workstation accessories.
Just like with office chairs, these need to be purchased for genuine business use and if they’re used personally, you’ll probably only be able to claim a proportion.
As tax rules can change, and everyone’s situation is different, it’s always sensible to check the latest HMRC guidance or speak to an accountant if you’re unsure what you’re entitled to claim.
