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Re: Can I claim deduction for a air purifier and a air humidifier as home office expenses when WFH

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My partner and I are working from home recently. As an improvement to the home office, we bought a air purifier and a air humidifier. We used it when we were working from home. We wonder if we can claim those equipments as home office expenses when working from home. I read this document, but can not find answers to this question. Thanks in advance for anyone answering this question.

 

A related question is that, would it make a difference to the above question if it is a medical advice for us to use these equipments?

 

Thanks.

 

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Hey @ichingchang,

 

Thanks for your terrific question.

 

Our Community forum has a few threads that touch on working from home expenses and what you can claim while working from home during 2020.

You need to satisfy the following three rules to claim working from home expenses:

- You must have spent the money
- The expense must be directly related to earning your income
- You must have a record to prove it

Any items being claimed as working from home expenses need to be directly related to your work, for example additional running expenses of electricity, internet, the decline in value of your computer/ laptop or other furniture.

 

Expenses you can't claim include:- The cost of coffee, tea, milk and other general household items your employer may otherwise have provided for you at work.

 

Although the purchase of protective items (gloves, face masks, sanitiser and anti-bacterial spray) used at work may be claimable under certain conditions, the costs of other medical-related equipment for working from home purposes wouldn't be claimable unless it satisfies the criteria as being related to earning your income.

And just to be aware, claiming for workplace expenses doesn't mean you'll be reimbursed financially for these costs. Deductions reduce your taxable income by the amount you've claimed for.


Hope this provides some more clarity for you.

 

RachATO

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Most helpful response

Community Support

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Hey @ichingchang,

 

Thanks for your terrific question.

 

Our Community forum has a few threads that touch on working from home expenses and what you can claim while working from home during 2020.

You need to satisfy the following three rules to claim working from home expenses:

- You must have spent the money
- The expense must be directly related to earning your income
- You must have a record to prove it

Any items being claimed as working from home expenses need to be directly related to your work, for example additional running expenses of electricity, internet, the decline in value of your computer/ laptop or other furniture.

 

Expenses you can't claim include:- The cost of coffee, tea, milk and other general household items your employer may otherwise have provided for you at work.

 

Although the purchase of protective items (gloves, face masks, sanitiser and anti-bacterial spray) used at work may be claimable under certain conditions, the costs of other medical-related equipment for working from home purposes wouldn't be claimable unless it satisfies the criteria as being related to earning your income.

And just to be aware, claiming for workplace expenses doesn't mean you'll be reimbursed financially for these costs. Deductions reduce your taxable income by the amount you've claimed for.


Hope this provides some more clarity for you.

 

RachATO

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@RachATO wrote:

You need to satisfy the following three rules to claim working from home expenses:

- You must have spent the money
- The expense must be directly related to earning your income
- You must have a record to prove it

Any items being claimed as working from home expenses need to be directly related to your work, for example additional running expenses of electricity, internet, the decline in value of your computer/ laptop or other furniture.

 

Expenses you can't claim include:- The cost of coffee, tea, milk and other general household items your employer may otherwise have provided for you at work.


In addition to that, this part confuses me. If I am an allergy sufferer, and lack of an air purifier would mean I could work under better conditions - would that be considered directly related to earning my income? What is the criteria to assess this?

 

On top of that, it mentions we can deduct furniture (e.g. office chairs/desks) but that doesn't directly relate to earning an income because technically people can work on the floor with a laptop - it's not ideal but it's a quality of life upgrade to be able to use a desk/chair. Could the same not be said for an air purifier?

 

My point being is that, if having a chair/desk for my home office is not (technically) directly related to earning an income (yet is tax deductable), yet it would allow me to potentially work more efficiently than if I was working on the floor with no desk/chair. Is it reasonable to say the same with an air purifier? That it (like a chair/desk) is not 100% necessary for a work space but it would allow the user to potentially work more efficiently than if it wasn't there?

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Hi @Asi

 

There isn't a straight forward answer to this. Take a look at this thread about a similar question but related to an air conditioner. Hope that helps.

 

Ari