Readers’ forum: Apportioning time used at the dining room table

I am VAT registered as a freelance IT consultant and work from home. I purchased an expensive new dining room table and I am wondering about the VAT and tax treatment.

My initial thinking was that as I use the table for two things – eating and working – it would be reasonable to claim 50% of the VAT as input tax ie on the basis that there are two uses and one is for business. But then I thought that perhaps a fairer split might be to claim 85% based on the time I spend working at the table compared to eating an hours-based split. Then a friend said that because the dining room table is not an item of office furniture and I have not ringfenced any specific room for my business activity I can’t claim any VAT on the purchase.

I accept that I...