Hi,

I know I could probably find the answer to this via HMRC if I could bear it, so no need to direct me there, but just being lazy in case somebody knows the answer straight off from their own experience:

If I'm hiring a rehearsal room in order to give music lessons because home not suitable, is the hire charge tax deductable?

Hi. Yes it is - I do the same thing and receive a termly invoice for my hire fees.

Lucid

Thank you! Takes some of the sting out of having to pay for teaching space...

I agree - it is tax deductable because it is an essential expense for running your business.

The general rule for tax deductible expenses is that they should be 'wholly,necessarily and exclusively' incurred in the performance of your business - so hire of rehearsal rooms seems to 'tick all the boxes' ; it is easy to overlook expenses when you're a teacher - I speak from experience(!!). You do need to keep invoices/receipts for the hire of the rehearsal studio as HMRC may ask you to produce these, especially as it will affect the amount of your profits in the future that are liable to tax. Teachers who work from home can still claim a proportion of utilities against tax in proportion to the amount of their home used for teaching and the amount of the day that they use it for teaching.