Company invoice for repairs and maintenance

T

Thesearcher

Registered User
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Hello,
Revenue guidance says you can’t claim for your own labour when doing repairs / maintenance on your own rental, but you can deduct costs if you pay a company to do the work. If I have my own limited company (which operates in a relevant trade), can that company invoice for the repair and maintenance work on the property with the rental income treated as personal income and the repair cost treated as a deductible expense? Has anyone done this or received clarification from Revenue on whether that’s acceptable, or would it be viewed as “self-charging” and disallowed? I'm aware the company will have to pay tax etc just looking for clarification on the above.
Thanks
 
The answer is yes you can do it and there is no self charging. The company is obviously a separate legal person and not you - accordingly if the company is doing the work then it can invoice. Don't forget that vat will need to be charged on the company invoice where it is vat registered. If this is a residential letting then the vat is lost. If it is a commercial letting and vat is charged on the rent then no vat issue as you will be able to recover it this way. This obviously does create income in the company.
 
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