Can I claim childcare as an expense if I'm a self-employed consultant?

[arcticlemming]

I strongly suspect the answer to this question is "no", but thought I'd check anyway. I do some freelance consultancy and have just got a larger job than usual that will need extra childcare. Can I claim this as an expense on my tax return?
Thanks

No - it isn't a business expense, it is a personal one.

What a great idea, starlight! It's quite odd what you can and can't claim for, isn't it?

Thanks for the answers, by the way.

no, 'fraid not.

It would be lovely though... if only we could make Gordon realise it would do wonders for the economy if he made childcare tax deductible for freelancers. He seems to have billions available to bail out the banks, after all.

No. You can caim the childcare element of WTC though provided the nanny/childcare is registered.

The chauffer would still have to pass the test of being "wholly and exclusively" being used for the purposes of the business. I suspect that you might find that you fail the exclusive element of the test.

Article: the answer is no (you knew that really, didn't you)
If an expense is necessary to get the job done, then you can claim it. For example a builder can't build without bricks so he can claim them as an expense.
Do I need childcare to do my work? No, I need a computer, a calculator and a brain. I did need childcare when the DC were small but that was due to my personal circumstances, it was not a requirement of the job. Hence: no, you can't claim.

Thanks for clarifying.

Oh, if only we could claim our brains as an expense! How much should I charge myself? Could I claim oily fish, for instance?