Deductions for business premises expenses allow rent, rates, repairs and insurance as allowable business deductions. Deductions are permitted for premises used for business or profession: rent paid by a tenant and repair costs borne by a tenant who undertakes repairs; current repairs paid by an occupier other than a tenant; sums paid as land revenue, local rates or municipal taxes; and premiums paid for insurance against damage or destruction of the premises. Repair amounts do not include capital expenditure.