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A construction engineer often works out of the office on construction sites. She uses a mobile phone so that she can keep in touch with the office. »Ê¹ÚÌåÓýapp phone is mainly used for business calls.

»Ê¹ÚÌåÓýapp tariff for the mobile phone includes up to 10 minutes of free calls each month. In one month she pays £22, which is the rental charge only, because her total calls, all of which were business calls, amounted to 8 minutes. No deduction can be permitted because no expense has been incurred in making the business calls.

»Ê¹ÚÌåÓýapp following month she pays £28, which is £22 for rental and £6 for calls. Calls that are charged are paid for at a rate of 20p per minute. In the month she made calls totalling 40 minutes, of which 30 minutes were for business and 10 minutes were private. A deduction should be permitted for the cost of business calls, see EIM32945. »Ê¹ÚÌåÓýapp amount that can be deducted is £4.50, which is 75% of the call charges, because 75% of the total call time was made up of business calls.