Can I Claim Office Cleaning as a Business Expense?

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.