SUB-CATEGORY – CAPITAL ALLOWANCES: WEBSITES

Expenditure on designing and developing websites qualifies for capital allowances if the website is used as an on-line shop rather than simply as a way of promoting the business. If the latter applies then you can claim 100% of the costs as a trading expense in the same year anyway. Website maintenance is usually regarded as a trading expense so it is important to distinguish between development and maintenance costs. The latter includes search engine optimisation, fixing errors, PPC management, adding temporary features and updating site content.

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