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if you have business premises you can claim for their running costs these include heating lighting rent rates and insurance if you also use your premises for any private use youamp;#39;ll need to adjust the amount you claim so you only include the business proportion if you run your business from home you may be able to claim part of its running costs such as Heating electricity council tax mortgage interest rent and insurance to do this youamp;#39;ll need to find a reasonable way of dividing the costs for example by the number of rooms you use or the amount of time you spend working from home or you may choose to use the simplified method to work out the allowable costs of working from home this uses a flat rate based on the number of hours you work from home each month youamp;#39;ll find these rates and more information on gov.uk