EIM32430 - Other expenses: blind employee's guide dog
Where a blind employee keeps a guide dog at his or her own expense in order to move from place to place in the performance of the duties of his or her employment a deduction under Section 336 ITEPA 2003 can be given.
»Ê¹ÚÌåÓýapp deduction should reflect the reasonable cost of keeping and replacing the guide dog. You should not try to apportion the cost between business and private use.