Extension to residential house for business

Does anybody know what the tax relief is on an extension built on a persons home?

I want to extend my house to have a better office for work from home and possibly run training session in the office. My understanding is all expenses can be seen as company costs an therefore tax free. I know there are some issue on CGT of a company asset and stamp duty issues on sale of the property.

I currently write off a portion of my mortgage as a business expense as the office is used for work. I know some people think this is wrong or a bad idea but the revenue have no problem with it as I have been audited. If I extended the office will be much more usable space and I have the money in the company to do it so better spend it than pay corporation tax on it.

JollyRoger said:

... the revenue have no problem with it as I have been audited...

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Have you planning permission for change of use to (part) commercial premises and are you paying commercial rates?

My understanding is you do not have to apply for planning for use of an office in your house nor pay commercial rates.

JollyRoger said:

... I want to extend my house to have a better office for work from home and possibly run training session in the office. ...

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It sounds like you plan to have clients toing and froing from your home as you could from any commercial premises so it sounds like the extension will be for commercial use and not office space.

I am talking about maybe 3 training sessions a year. Commercial rates on a mixed dwelling maximum €22.50. Even at that I would be relatively happy to do that off site. It is primarily for a office so more than one person can use it at the same time.

Either way do you know anything about tax on construction costs and how best to do it as a company expense? That is what I am asking about.

I am quite comfortable knowing I can use the building in the way I plan.