Can a vat exempt sole trader claim the cost of a mobile phone as an expense?

[gbh2930]

Asking for a friend. The Reason they are vat exempt is that they are a medical professional. I don't mean the mobile bill, I mean the device itself - is it an allowable business expense?

 

[DB74]

Yeah that's fine

VAT status has no bearing on whether an expense is tax-deductible or not

 

[Joe_90]

There could be an argument that it's capital expenditure and not deductible.

But in the case of mobile phones I would always allow it as a revenue expense.

 

[Setanta12]

Asking for a friend. The Reason they are vat exempt is that they are a medical professional. I don't mean the mobile bill, I mean the device itself - is it an allowable business expense?

And of course, you know its because of the supplies your friend will be making that renders those supplies exempt and not him, himself ? Revenue published on this matter a few weeks ago - some strange things made the list of exempt medical supplies and others didn't eg IIRC medical check-ups.

Mobile phone would be mostly for business use? If not, the cost must be apportioned between business and non-business use.