Can I Claim Office Cleaning as a Business Expense?
Yes - cleaning costs for business premises are fully deductible.
What HMRC Says
Cleaning and maintenance of business premises are allowable expenses.
When You Can Claim
- Office cleaning services
- Cleaning supplies
- Window cleaning
- Waste disposal
When You Cannot Claim
- Home cleaning (unless business proportion)
- Personal laundry
Understanding Office Cleaning Expenses
Cleaning costs for business premises are fully deductible as a trading expense against your company's Corporation Tax. This covers a broad range of cleaning-related expenditure including contract cleaning services, cleaning products and supplies, specialist cleaning (window cleaning, carpet cleaning, deep cleans), waste disposal and recycling services, and hygiene supplies like soap, hand sanitiser, and paper towels.
For companies that occupy dedicated commercial premises — an office, shop, workshop, or warehouse — the full cleaning cost is deductible without any apportionment. You can hire a cleaning company on a regular contract, employ a cleaner directly, or purchase cleaning supplies for staff to maintain the premises. All approaches produce a deductible expense.
If you work from home, cleaning costs are more nuanced. You cannot claim your domestic cleaning bill through the company — that is a personal household cost. However, if you have a dedicated home office room, you could argue that a proportion of cleaning costs relates to the business space. In practice, most home-based directors find it simpler to use the flat-rate home office allowance (£6 per week) which covers all incidental household costs including cleaning, rather than trying to apportion specific cleaning invoices.
For businesses that employ their own cleaners, the wages and employer NI contributions are deductible as staff costs, not premises costs. The classification does not affect the tax deduction, but it matters for management accounts and understanding your cost structure. Cleaning materials purchased for an employed cleaner to use are a separate supplies expense.
VAT-registered companies can reclaim VAT on cleaning services and supplies. Professional cleaning companies will charge VAT at 20%, and cleaning products purchased from suppliers include VAT. Ensure you get proper VAT invoices from your cleaning contractor. If you hire a self-employed cleaner who is not VAT-registered, there is no VAT to reclaim on their invoices.
Real-World Examples
Regular office cleaning contract
A consultancy pays a cleaning company £180 per month to clean their office twice a week. The annual cost of £2,160 is fully deductible. The cleaning company charges VAT, so the company reclaims £432 in input VAT over the year.
Retail shop cleaning and hygiene
A shop owner pays £250 per month for daily cleaning plus £80 per month for hygiene supplies (soap, hand sanitiser, paper towels). The combined £3,960 annual cost is fully deductible as premises maintenance. The shop also pays £150 for a quarterly deep clean — also deductible.
Home office cleaning proportion
A home-based director pays a cleaner £60 per week for their entire house. Their home office occupies one of six rooms. They could claim one-sixth of the cleaning cost (£10/week, £520/year) through the company. However, they find it simpler to claim the £6/week flat-rate allowance which covers all home office costs including cleaning.
End-of-lease deep clean
A company vacating an office pays £800 for a professional end-of-lease deep clean as required by the lease terms. This is deductible as a premises expense. The cost is incurred wholly for business purposes — maintaining the lease obligations.
Common Mistakes to Avoid
- Claiming the full cost of a domestic cleaner through the company when you work from home — only the proportion relating to the business area is deductible
- Not getting proper invoices from cleaning contractors, particularly sole traders who may not provide formal documentation — you need an invoice for your records even if the cleaner is not VAT-registered
- Forgetting to claim cleaning supplies purchased directly (cleaning products, bin bags, paper towels) alongside the main cleaning service contract — these are separate deductible expenses
- Overlooking specialist cleaning costs like window cleaning, carpet cleaning, or pest control that occur infrequently — these are all deductible premises maintenance costs
Frequently Asked Questions
Can my company claim office cleaning costs?
Yes, all cleaning costs for business premises are fully deductible. This includes regular cleaning contracts, specialist cleaning services, cleaning supplies, and waste disposal. Keep invoices from your cleaning provider as evidence.
Can I claim cleaning costs if I work from home?
Only the proportion attributable to your business workspace. If your home office is one room in a six-room house, one-sixth of cleaning costs could be claimed. Most home-based directors find it easier to use the flat-rate £6/week home office allowance which covers cleaning alongside other incidental costs.
Is window cleaning a business expense?
Yes, window cleaning for business premises is a deductible premises maintenance cost. This applies to regular window cleaning contracts and one-off cleans. Keep the invoice and ensure it clearly identifies the business premises.
Can I employ a cleaner through my limited company?
Yes, you can employ a cleaner directly. Their wages, employer NI contributions, and any statutory entitlements are deductible staff costs. You will need to run payroll for them and comply with employment law requirements including auto-enrolment if applicable.
Are hygiene supplies for the office tax deductible?
Yes, all supplies for maintaining a clean and hygienic workplace are deductible. This includes soap, hand sanitiser, paper towels, toilet paper, cleaning products, bin bags, and similar consumables. They are treated as general office supplies or premises costs.
Source: HMRC Business Income Manual BIM46900 (Repairs and maintenance of business premises) and BIM35000 (General business expenses)
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