Could someone please clarify if you claim full tax relief on small appliances like kettles, toasters, hoovers etc. or do they come under the 12.5% wear and tear? Thanks in advance
You can claim for small kitchen items, bathroom items and household items in full that have little or no re-sale value.
This would include items such as glasses, crockery, pots and pans, kitchen utensils, ironing board, etc.
Kettle and toaster could be considered in this category as they are relatively cheap, not sure about the Hoover - I have mine in the 12.5% wear and tear deduction.