I work from a desk in a corner of a family room – it is not a separate room, it’s just a piece of furniture in a normal room. But when I am working from home, I use power for heating and lighting that would not be used if I was working on an employer’s premises and there was no-one at home. It is perfectly proper for me to claim some of our fuel bills as a self-employed expense. As I see it, it’s not a question of physical space alone, it’s a question of whether fuel is used exclsively for business purposes. If the self-employed person is alone in the house and has the heating on, this is a straightforward business expense, nothing controversial about that.
