T
The Byre
- Original Poster
- #2
If it's only for you, why not use a simple and cheap (£10-£25) cafeteria?
Real coffee and faster than that instant rubbish.
If you must lash-out for an expensive coffee machine, at least make it a bean-to-cup - prices start at around £250.
And the answer is yes if only placed in your place of work.
Real coffee and faster than that instant rubbish.
If you must lash-out for an expensive coffee machine, at least make it a bean-to-cup - prices start at around £250.
And the answer is yes if only placed in your place of work.
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I put the cost of a coffee machine through the business but it’s for my garden office and used during office hours only so felt it was justifiable as much as any other office equipment.
If it’s going in your kitchen I’d say it would be harder to justify to a tax inspector that it was wholly and exclusively for business purposes. Your call.
If it’s going in your kitchen I’d say it would be harder to justify to a tax inspector that it was wholly and exclusively for business purposes. Your call.
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Not really a fair comparison. It’s not unusual for a company to provide tea and coffee making facilities for its staff and the whole point of having a separate office is to keep a separation of home and work life. My accountant had no problem with it and neither did I.
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As Scalloway says canteen drinks facilities are OK.
To me TheCyclingProgrammer has given you the best answer yet.
If you are a company the machine has to be wholly and exclusively used for business purposes and make sure it is invoiced to the company. So TCP has reinforced this business function by putting physical separation on the coffee machine. VAT would be fully reclaimable.
If you are self employed, then you will be able to claim the business portion, if it was used for both private and business purposes. You would need to disallow the personal portion of the VAT. If you are a real caffeine addict then this will still work in your favour.
However, there may also be an argument that you wouldn't have purchased the machine if you didn't have the business, indicating it is exclusively business. This may apply if you argue that you personally survived by making coffee with a cafetierre for years and only got the machine to increase your working hours, by reducing your "kettle boiling" lost time.
NB Wrapping it and putting it under the Christmas tree is not a good indicator of business exclusivity...
To me TheCyclingProgrammer has given you the best answer yet.
If you are a company the machine has to be wholly and exclusively used for business purposes and make sure it is invoiced to the company. So TCP has reinforced this business function by putting physical separation on the coffee machine. VAT would be fully reclaimable.
If you are self employed, then you will be able to claim the business portion, if it was used for both private and business purposes. You would need to disallow the personal portion of the VAT. If you are a real caffeine addict then this will still work in your favour.
However, there may also be an argument that you wouldn't have purchased the machine if you didn't have the business, indicating it is exclusively business. This may apply if you argue that you personally survived by making coffee with a cafetierre for years and only got the machine to increase your working hours, by reducing your "kettle boiling" lost time.
NB Wrapping it and putting it under the Christmas tree is not a good indicator of business exclusivity...
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That's probably because he is the only one that didn't realise that the question was asked with tongue firmly in cheek
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I've come across Directors putting their new kitchens through the business, so I never assume that anything is tongue in cheek
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I purchased a Gaggia Bean 2 Cup. I made a the VAT inspector a cappuccino with it just to be sure.
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The answer is employing staff. A sole trader is not an employee so tea and coffee are purely a personal expense. If the sole trader has employees they can provide them for their staff.
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Right I have looked into the VAT recovery position of the coffee machine as some replies seem to miss the point.
VAT is recovered in full on the machine and the coffee supplies. When you stand in front of the machine you need to ask yourself if this cup of coffee the machine is going to make for private use or business use.
If for private use you have to account for VAT on the supply under the Lennarz principle - one of those EU Court rulings where you account for output VAT in the value of the deemed supply of the cup of pipping hot Costa Rican.
If adding sugar and one of those little smiling faces in the throth you will need to add an extra say 50p to the deemed supply.
VAT is recovered in full on the machine and the coffee supplies. When you stand in front of the machine you need to ask yourself if this cup of coffee the machine is going to make for private use or business use.
If for private use you have to account for VAT on the supply under the Lennarz principle - one of those EU Court rulings where you account for output VAT in the value of the deemed supply of the cup of pipping hot Costa Rican.
If adding sugar and one of those little smiling faces in the throth you will need to add an extra say 50p to the deemed supply.
Upvote
0
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