Mary is a dairy farmer in Monaghan, who lives in a cottage on the land used for farming. She has one electricity account, Meter Point Reference Number (MPRN) for the cottage and nearby agricultural buildings.
The profits from the farming business are chargeable to tax under Case I of Schedule D.
Mary determines that 40% of her electricity costs relate to her domestic use with the balance relating to the farming business.
Mary can claim for the proportion of her electricity costs that were incurred wholly and exclusively for the farming business. The portion of her electricity costs that relate to domestic use cannot be included in the claim.