If you carry out work relating to your business at home you may be able to claim a deduction for some of the expenses relating to the area you use for business purposes.
The tax deductions that you can claim depend on how you work at home. In general, there are three ways that a person carries out work at home.
Home work area: a room is set aside primarily or exclusively for business activities but the home is not the principal place of business.
Work is done at home butnot in a specific work area: the work is done in a living area or garage but the home is not the principal place of business and there is not a room set aside primarily or exclusively for business activities.