In most cases you can claim tax relief on the full cost of substantial equipment, for example a computer, you have to buy to do your work. This is because it qualifies for a type of capital allowance called annual investment allowance.
You cannot claim capital allowances for cars, motorcycles or bicycles you use for work, but you may be able to claim for business mileage and fuel costs.
You claim in a different way for small items that’ll last less than 2 years, such as uniforms and tools.
You can only claim tax relief for equipment expenses if:
you need it to do your job
you use the equipment for work and there’s no significant private use - this includes using the equipment according to your organisation’s policy
If your employer gives you money for the item
Reduce the amount you claim tax relief on by the amount of money your employer gives you.
Check if you can claim