Impact of Energy Bill Relief Scheme on claiming expenses for self employed

I'm self employed (working from home) and will claim some expenses in my tax return. As I can claim part of gas and electricity bills for my business part, how shall I calculate amounts to claim if I got, as all did, the government help scheme of £400 on energy bills? For example, if my gas bill for Jan 2023 was £100, but due to the £67 discount, I paid £33, shall I claim expenses on part of £100 or part of £33?

Hi MarcoC,
You would declare the expense based on the amount you paid.
Thank you. 

 

That sounds different than the advice given here for something similar: https://community.hmrc.gov.uk/customerforums/pt/9f9868ba-25f6-ed11-a81c-002248c5fcce Can you please clarify?

Hi,
Payment from the energy bill support schemen is not taxable and should not be included in a tax return.
Thank you.

I'm sorry but I still don't get it. Reply from Admin25 sounds like I have to claim based on the amount AFTER the Energy Bill Support Scheme discount is applied. On the other hand, reply from Admin8 sounds like I have to claim based on the amount BEFORE the Energy Bill Support Scheme discount is applied. Which one is correct? If my bill was: £100 BEFORE energy bill discount £33 AFTER energy bill discount (which is the amount I ended up paying) Which one shall I put in my expenses for self emplyment?

Hi MarcoC,
It will be after the discount.
Thank you.