Can I claim expenses for business-related podcasting or video equipment?

Can you claim expenses for business-related podcasting or video equipment?

If you’re producing a podcast, recording YouTube videos, livestreaming, or creating other audio-visual content as part of your business, it’s natural to wonder whether the kit you buy—microphones, cameras, lighting, editing software, and all the bits in between—can be claimed as a business expense. The short answer is usually “yes, in many cases,” but the long answer is where the value is: it depends on why you’re buying it, how you use it, how your business is structured, and how your tax rules treat equipment versus ongoing running costs.

This article walks through the typical logic tax authorities apply when deciding whether equipment costs are allowable, how to tell the difference between everyday running expenses and capital purchases, what “business use” really means when the same gear could be used personally, and how to keep records that stand up to scrutiny. While exact details vary by country, the principles are remarkably consistent: if the cost is genuinely for your business and you can evidence it, you can often deduct it in some form—either all at once or over time.

What “claiming expenses” actually means

When people say “claim expenses,” they usually mean “reduce taxable profit.” Taxable profit is generally calculated as business income minus allowable business costs. So claiming an expense doesn’t mean you get the full amount back—it means you lower the profit figure that tax is calculated on. If your marginal tax rate is 20%, a £1,000 allowable expense reduces tax by about £200. If your rate is higher, the tax saving is larger. (Numbers vary based on allowances and local rules, but the underlying idea is the same.)

Also, “claiming” can happen in different ways depending on how the cost is classified:

1) Revenue (running) expenses: Costs that keep the business going—subscriptions, small consumables, hosting, and many services—are often deductible in the year you pay them.

2) Capital expenditure: Larger, longer-lasting assets—cameras, lenses, computers, studio builds—are often treated differently. Instead of deducting the entire cost immediately, you may claim capital allowances or depreciation (depending on your system) over a number of years, or use special schemes that allow faster deductions.

Understanding which bucket your podcasting or video gear falls into is half the battle.

Is podcasting or video creation “business-related”?

Before getting into equipment, it helps to define what makes the activity business-related. Typically, content creation is business-related when it has a clear connection to generating income or supporting business operations. Here are common examples:

Marketing and brand-building: A tradesperson runs a YouTube channel showing projects and driving leads. A consultant produces a podcast to attract clients. A product company creates explainer videos to reduce support costs and increase sales.

Direct revenue: You earn money from ads, sponsorships, affiliate links, paid subscriptions, paid courses, or sales generated from your content platform.

Client deliverables: You are hired to produce podcasts/videos for others. The equipment is part of your production business.

Internal business use: You create training videos for staff, record webinars for customers, or run regular livestreams that support sales or onboarding.

Where it gets trickier is when content is partially personal—like a hobby podcast that sometimes earns a little affiliate income, or a channel that’s mostly entertainment with occasional business mentions. In those cases, the question becomes: is it genuinely a business with a profit motive and commercial activity, or is it a personal hobby with incidental income? Many tax systems treat hobbies differently, so it’s important to be realistic about intent and pattern of activity.

The basic test: “wholly and exclusively” (or the local equivalent)

Most tax authorities apply some form of a “business purpose” test. In the UK, for example, the phrase often used is “wholly and exclusively” for business. In other countries, you’ll see similar concepts such as “ordinary and necessary” or “directly related to business.” The phrasing differs, but the spirit is consistent:

The cost must be incurred for business purposes and not mainly for personal enjoyment. If there is mixed use (business and personal), the business portion is typically what’s allowable.

For podcasting and video gear, the test often comes down to these questions:

Why did you buy it? To create business content, produce client work, or generate business revenue? Or primarily for personal filming and the business angle is secondary?

How do you use it in practice? Regular use for business activities supports your position; mostly personal use weakens it.

Can you evidence the business use? Content calendars, publishing schedules, client briefs, sponsorship emails, invoices, contracts, analytics, and platform payouts help show commercial intent.

Is the scale reasonable? A £120 microphone for a small consultancy podcast is easy to justify. A £12,000 cinema camera for an early-stage business with no video revenue may attract more questions—though it can still be legitimate if your business model and workflow clearly require it.

Revenue vs capital: how to classify common podcast and video costs

A practical way to think about classification is: “Does it get used up quickly, or is it a long-term asset?” Here’s how common costs often fall out in many systems (again, local rules can vary):

Typically revenue expenses (often deductible in the year)

Software subscriptions: Editing tools (monthly plans), cloud storage, transcription services, audio cleanup services, captioning tools, thumbnail or design subscriptions.

Hosting and distribution: Podcast hosting fees, website hosting, domain renewals, email marketing tools used for content promotion.

Music and licensing: Royalties or subscription libraries (if properly licensed).

Marketing costs: Ads promoting episodes or videos, influencer collaborations, PR support.

Small consumables: Cables, adapters, SD cards (sometimes treated as consumables), batteries, gaffer tape, cleaning supplies, inexpensive stands or mounts (depending on cost and local thresholds).

Freelancers and contractors: Editors, sound engineers, camera operators, designers, motion graphics specialists.

Platform fees: Payment processing fees, membership platform fees, marketplace commissions.

Typically capital expenditure (often claimed via allowances or over time)

Cameras and lenses: Mirrorless cameras, cinema cameras, lenses, filters that are durable, and associated major accessories.

Audio equipment: High-quality microphones, audio interfaces, mixers, recorders, high-end headphones.

Lighting and studio gear: Key lights, softboxes, light stands, grip equipment, durable tripods.

Computers and major hardware: Editing computers, external SSD arrays, NAS systems, capture cards (often capital if significant cost).

Studio build-outs: Acoustic panels, soundproofing, permanent fixtures (this can get complex if it becomes part of the building).

Some tax systems have thresholds where low-cost equipment can be expensed immediately, or they offer “annual investment” type allowances that let you deduct much of the cost in the year of purchase even if it’s capital. The exact mechanism differs, but the planning point is the same: equipment purchases aren’t always “lost” as deductions; they’re just sometimes handled differently.

Mixed use: claiming the business proportion when you also use the gear personally

Podcasting and video gear is especially prone to mixed use. A microphone might be used for client webinars and also for gaming. A camera might be used for business videos and also for family trips. Tax systems rarely like “all-or-nothing” claims in these cases. Instead, the usual approach is to apportion the cost based on business use.

Apportionment can be done in several ways, depending on what is most reasonable and evidence-based:

Time-based: If you can show the percentage of time the equipment is used for business. For example, a camera used 60% for business shoots and 40% personally might be claimed at 60%.

Output-based: Number of business projects versus personal projects, or business shooting days versus personal shooting days.

Revenue linkage: More applicable when equipment is used almost entirely for revenue-generating work and only occasionally personally—though you still need a defensible method.

Whatever method you choose, consistency matters. Pick a reasonable approach and apply it across the year. Keep a simple log—nothing fancy: dates, project names, and whether it’s business or personal. If you’re ever asked, you can show how you arrived at your percentage rather than guessing on the spot.

What counts as “equipment” for a claim?

“Equipment” isn’t just the big obvious purchases. Many smaller items are essential to production and may be claimable. Here are categories people often forget:

Mounting and stability: Tripods, clamps, desk arms for microphones, shock mounts, boom arms, camera cages.

Audio treatment: Portable acoustic shields, reflection filters, pop filters, windshields, mic stands.

Power and connectivity: Chargers, dummy batteries, power banks, extension leads, surge protectors, USB hubs.

Storage and backups: External SSDs/HDDs, backup subscriptions, memory cards, card readers.

Teleprompters and monitoring: Teleprompter apps or devices, external monitors, HDMI cables, capture devices for streaming.

Set dressing and background: Backdrops, stands, basic props used purely for the set (where not personal items repurposed).

Repairs and maintenance: Sensor cleaning, lens servicing, replacement parts, firmware-related paid services (if any).

These can add up, and they often have clearer “business-only” character than more general-purpose items like a laptop, which can be used for everything.

Reasonableness: why the “Ferrari microphone” problem matters

Even if a cost is technically connected to business, tax authorities may look at whether it’s reasonable relative to the scale and nature of the business. This doesn’t mean you can’t buy professional-grade equipment; it means you should be able to explain why it’s appropriate.

If you’re a videographer selling production services, a high-end camera and professional lenses are ordinary tools of trade. If you’re a local accountant who uploads one video a year, the same purchase might look less necessary. Not impossible—just harder to justify.

A helpful way to frame “reasonableness” is to write down the business rationale at the time of purchase:

What problem does this solve? Poor audio hurting conversions, unreliable recordings, client requirements, time saved in post-production.

What income does it support? Sponsorship deals, client contracts, course sales, lead generation funnel.

Why this model? Compatibility, reliability, features needed for your workflow, total cost of ownership.

This is not about over-explaining; it’s about having a sensible story that matches what you actually do.

Buying used gear, refurbished gear, or getting gifts

Creators often buy used cameras or microphones, or receive products from brands. The tax treatment can vary, but here are common considerations:

Used/refurbished purchases: Generally treated like any other purchase—what matters is the business purpose and the evidence (receipt, invoice, payment record). If you buy from a private seller without a formal invoice, keep the transaction record and any messages that show what was purchased and for how much.

Gifts or free gear: If a brand sends equipment for free in exchange for a review or promotion, it may be considered income or a benefit in kind in some systems (because you received something of value). If you later sell the item, there may be tax consequences. If you keep it and use it for business, you might not have an “expense” to claim (because you didn’t pay), but you may have reporting obligations. This is an area where it’s worth being careful and keeping documentation of agreements.

Discounted gear: If you receive a creator discount, your expense is what you actually paid, not the retail value.

Can you claim a home studio setup?

A home studio can be anything from a corner of a room with a mic and a light, to a dedicated treated space. Claimability tends to depend on what you’re claiming:

Equipment in the studio: Microphones, lights, camera gear, stands, and computers are generally treated like any other business equipment—business purpose and business-use percentage.

Room costs (rent, mortgage interest, utilities): Many systems allow a portion of household running costs if you use part of your home for business. The calculation can be based on floor area and time used. However, claiming a portion of mortgage-related costs can sometimes affect capital gains tax treatment when you sell the property, depending on local rules. Some people prefer simplified methods (flat rate allowances) to avoid complexity.

Permanent modifications: Soundproofing, built-in fixtures, or major building work can be more complicated, because it may be considered part of the property rather than movable equipment. That doesn’t automatically mean “not claimable,” but it often changes the category and the evidence needed.

If you’re building out a serious home studio, it’s worth separating purchases into: (1) movable equipment, (2) removable treatment, and (3) structural changes. Keeping those categories distinct makes your accounting clearer.

Subscriptions, services, and “soft costs” creators forget to claim

Many creators focus on the big gear and forget the ongoing costs that quietly drain cash. If they’re business-related, these are often easier to claim because they’re clearly running costs. Examples include:

Stock assets: Stock video, sound effects libraries, LUT subscriptions, template marketplaces.

Transcription and captioning: Automated transcription services, caption editors, accessibility tools.

Music licensing: Licensed tracks, production music memberships.

Distribution tools: Podcast hosting, analytics platforms, newsletter providers used to promote content.

Education and training: Courses on editing, storytelling, audio engineering, or platform strategy—often claimable if they maintain or improve skills used in your existing business (rules can differ for training that qualifies you for a new trade).

Professional services: Accountant fees, legal advice for sponsorship contracts, trademark registrations (some of these may be capital-like in nature).

These can often be more defensible than a flashy gear upgrade because they are directly tied to day-to-day production and promotion.

What about travel, meals, and event costs for content creation?

Content creators often travel to interviews, conferences, or locations to shoot. Many systems allow travel costs that are wholly for business. The caution is mixed-purpose trips: a weekend away where you also record an episode can become difficult to apportion.

Commonly claimable items (when business-related and evidenced) include:

Transport: Train tickets, flights, mileage, taxis.

Accommodation: When necessary for business travel.

Venue hire: Renting a studio, co-working recording room, or event space for filming.

Meals: Often only in the context of business travel or specific business meetings, and rules can be strict. A sandwich while editing at home is usually not claimable; a meal during an overnight business trip might be.

Keep the “why” clear: what business activity happened, where, and when. For interviews, keep the email thread with the guest and the published episode link or recording schedule.

VAT or sales tax considerations for equipment purchases

If your business is registered for VAT (or a similar sales tax system), you may be able to reclaim VAT on business purchases—again typically based on business use. Mixed-use items may require partial recovery. Some systems have special rules for specific asset types. This is an area where accurate invoices and correct VAT treatment are crucial.

If you are not registered, VAT is just part of the cost you pay and may still be deductible as part of the expense or capital cost (depending on classification). Either way, store invoices properly because they often contain required information that a bank statement alone doesn’t.

Leasing, financing, and buying equipment on credit

Not everyone buys equipment outright. You might use a credit card, financing plan, hire purchase, or a lease. The tax treatment can differ:

Credit card purchase: Usually treated like a normal purchase. The key is the invoice date and your accounting method (cash basis vs accrual). Interest may be treated separately as a finance cost.

Hire purchase/finance: Some systems treat it as if you own the asset for allowance purposes; others treat payments differently. Interest is often separated from the principal.

Operating lease: Payments are often treated as running costs, but you may not claim capital allowances because you don’t own the asset.

If you’re unsure, the safest practical step is to keep the agreement documents and make sure your bookkeeping records show: (1) the asset, (2) the payment schedule, and (3) any interest component.

When equipment is used for client work versus marketing your own business

Equipment used to deliver client work is often the simplest to justify. If a client pays you to shoot and you buy a lens to fulfill that contract, the link is direct and easy to evidence. Keep the client brief, the invoice to the client, and the purchase invoice for the equipment.

Marketing use can also be legitimate, but it can feel less direct because the income is indirect (leads, brand awareness). That’s where evidence of a consistent marketing strategy helps: a schedule of content, performance reports, lead tracking, and examples of customers who came in through content channels.

If you’re an employee buying equipment for your employer’s benefit, the rules can be different than if you’re self-employed or operating through a company. Employees sometimes face stricter limitations on claiming unreimbursed expenses. If you’re doing podcasting or video as part of employment, it’s generally cleaner to have the employer buy the equipment or reimburse you with proper documentation.

Recordkeeping: what to keep so you can claim with confidence

If there’s one thing that makes claims easy, it’s tidy records. For podcasting and video gear, keep:

Invoices and receipts: Ideally showing supplier details, date, item description, and price.

Proof of payment: Bank statement line, card transaction record, PayPal receipt.

Business use evidence: Publishing schedule, links to episodes/videos, client contracts, sponsorship emails, content briefs, call sheets.

Usage logs (for mixed use): A simple spreadsheet or note with dates and whether use was business or personal.

Asset register (for capital items): Item name, purchase date, cost, serial number (if any), and disposal date if sold later.

Don’t underestimate how helpful it is to write a short note at the time of purchase: “Bought for Season 2 podcast recording, replacing unreliable mic.” That’s the kind of detail you forget six months later.

What happens if you sell the equipment later?

Creators upgrade often. If you claim deductions or allowances on equipment and later sell it, the sale may have tax implications. Many systems require you to account for proceeds when disposing of a business asset. The exact treatment varies (it might reduce your allowance pool, create a balancing charge, or create a gain), but the principle is: you can’t usually claim the deduction and also ignore the sale proceeds as if it never happened.

If you occasionally sell old gear on marketplaces, keep records of what you sold, when, and for how much. If you claimed only partial business use, that may also affect the tax treatment on disposal.

Common scenarios and how they’re typically treated

Scenario 1: You start a podcast to promote your consultancy

You buy a microphone, boom arm, audio interface, headphones, and podcast hosting. You release weekly episodes and mention your services. You get new clients from it. This is generally a strong business connection. The hosting and subscriptions are likely running costs; the microphone and interface may be capital or may qualify for immediate deduction depending on local rules and value. If you also use the microphone for personal calls, you may need to apportion.

Scenario 2: You’re a YouTuber earning ad revenue and sponsorships

Your entire activity is content creation as a trade. Cameras, lenses, lights, and editing machines are clearly business tools. Mixed use may still exist, but the default assumption is business use is high. Keep platform payout statements, sponsorship contracts, and your publishing history.

Scenario 3: You have a day job and a hobby channel that sometimes earns a little

This is where things get delicate. If the channel is run in a businesslike way (regular uploads, intention to profit, income streams, organized records), it may be treated as a business. If it’s occasional and mainly personal entertainment, you may face limitations. In mixed cases, conservative apportionment and strong evidence help.

Scenario 4: You buy an expensive camera “because it will help marketing,” but you rarely publish

This is riskier. The business rationale may be plausible, but the lack of actual business use makes it harder. If you do claim, make sure your evidence supports the intent and shows actual business activity. Otherwise, you might be better treating the purchase as primarily personal or delaying a claim until business use is established, depending on local rules.

Scenario 5: You use a personal phone to record business clips

Phones are classic mixed-use assets. Often you can claim a reasonable business proportion of the phone cost and the monthly plan based on usage. If you upgrade phones frequently, keep clear records and a consistent method for apportioning.

How to decide what you can claim: a practical checklist

When you’re about to buy equipment (or when you’re reviewing past purchases), run through this checklist:

1) Business link: What business activity does this support—client work, marketing, direct content revenue, training?

2) Evidence: Can you point to content, contracts, invoices, or a strategy that shows it’s genuinely business-related?

3) Mixed use: Will you use it personally? If yes, what percentage seems reasonable and how will you track it?

4) Classification: Is this a running cost (subscription/service/consumable) or a longer-term asset?

5) Timing: Are you using cash accounting or accrual accounting? When should the cost be recognized?

6) Scale: Is the cost proportionate to your business size and needs, and can you explain the choice?

If you can answer these cleanly, you’re in a strong position.

Red flags that can cause problems

Some patterns are more likely to trigger questions or challenges. Watch out for:

Claiming 100% business use on obviously dual-purpose items (phones, laptops, cameras used on holidays) without any log or rationale.

Very high spend with very low activity (expensive kit but almost no published content, no client work, no income streams).

Vague descriptions in bookkeeping (“Amazon purchase”) instead of “Shure SM7B microphone for podcast recording.”

No invoices or relying solely on bank statements when invoices are available.

Trying to claim personal lifestyle costs disguised as content creation (for example, claiming everyday meals or personal travel as “filming trips” without clear business evidence).

Being honest about the business purpose and keeping clean records is usually enough to avoid these issues.

What if you’re operating through a limited company?

If you run your activities through a limited company, the company can often pay for equipment used for company business. The mixed-use issue still matters, but it shows up in different places: personal use of company assets can potentially create a taxable benefit depending on local rules and the nature of use. Companies also often have specific accounting for capital assets and depreciation, and tax relief may be claimed through capital allowances or similar mechanisms.

If you’re a director using company-bought equipment at home, keep clear policies and records of business use. Where personal use is significant, it may be cleaner to reimburse the company for personal use or keep personally owned gear separate from company assets, depending on advice and local rules.

Can you claim expenses before you start earning?

Many creators invest in gear before the first sponsorship or sale comes in. In a lot of systems, pre-trading expenses that are incurred with the intention of starting a business can be allowable once the business begins, if they would have been allowable had you incurred them during trading. The details and time limits vary, but it’s not unusual for start-up costs to be claimable when properly documented and connected to the business launch.

For example, buying a microphone and paying for hosting in the run-up to launching your first season could be considered part of getting the business going. The key is documenting intent: business plan notes, content strategy, branding work, and evidence that you did start trading.

Putting it all together: claim confidently, but claim responsibly

Business-related podcasting and video equipment is often claimable because it can be a legitimate cost of generating income, delivering services, and marketing a business. The strongest claims are those with clear business purpose, consistent business activity, good records, and a reasonable approach to mixed use.

As a rule of thumb: subscriptions and services are usually straightforward running costs; durable equipment may be capital and claimed through allowances or over time; and dual-purpose items should be apportioned based on actual business use. If you treat your content creation like a business—planning, publishing, invoicing, tracking, and documenting—your expense claims tend to fall naturally into place.

If you’re ever unsure, the safest approach is to (1) be conservative on mixed use, (2) document the business rationale, and (3) keep records that make the story obvious. That combination makes it much easier to claim what you’re entitled to without stress.

Frequently asked questions

Do I need a separate business bank account to claim equipment?

It’s not always legally required, but it’s often a good idea. Separate accounts make it easier to prove business spending and keep clean records. If you buy equipment personally and use it for business, you may still be able to claim the business portion, but you’ll want clear documentation and a consistent method.

Can I claim a laptop used for editing if I also use it personally?

Usually you can claim a business proportion, especially if you can justify the percentage with a usage estimate or simple log. Because laptops are very dual-purpose, claiming 100% business use can be hard to defend unless it’s genuinely dedicated to the business.

What about my internet bill if I upload videos from home?

Home internet is typically mixed-use. Many people claim a reasonable business percentage based on usage. If you have a separate business line or a clear business-only plan, that’s simpler, but not required in many cases.

Can I claim a camera if my channel isn’t profitable yet?

Often yes, if you can show a genuine business intent and commercial activity, even if profit comes later. Evidence helps: regular publishing, monetization setup, sponsorship outreach, affiliate programs, and a consistent strategy.

What if I buy equipment mainly because it’s “nice to have”?

“Nice to have” is not automatically disallowed, but you should be able to link it to business needs. If it’s mostly personal enjoyment, claiming it is risky. A cautious approach is to claim only the portion that is genuinely business use, or not claim it at all if the business link is weak.