In article ,
Mike Armstrong writes:
Hi all,

Having worked from home for several years I have long yearned for a
seperately electrically metered office. We just moved house and I am
currently setting up office in the garage. The consumer unit is in
the garage and I have added a simple ring circuit in 2.5mm2 T&E with
three double sockets.

Previously my employer has estimated my electrical consumption based
on number of PCs running etc but I have always felt that his
estimations were rather low leaving me out of pocket.

If your employer starts paying things like electric and heating
bills for part of your house for work purposes, you will have to
pay capital gains tax on the appreciation of that part of your
house when you sell it as it will no longer fall under the main
residence exception rules. You are normally very much better off
paying the bills yourself than paying the capital gains tax.
Certainly don't go down that road without working it out, and
probably talking with your accountant.

--
Andrew Gabriel