Care home fees

I rent out my to pay for my care home fees, can I claim tax relief on my care home fees

Hi,

Generally when calculating rental business profits, a customer can deduct business expenses so long as they are incurred wholly and exclusively for business purposes and are not of a capital nature.

PIM2005 - Deductions: general rules: overview

Care home fees would not be considered to be expenses incurred wholly and exclusively for business purposes.

Thank you.