Your housing allowamce would have been split between a taxable and a non taxable portion on your payslip. Normally 1/3 of your housing allowance is tax free, so you are not taxed on the 1/3. Which is a tax benefit. Therefore you cannot claim any housing expenses against your housing allowance income, as you already received a tax benefit.
Get Inland Revenue Tax Deadlines in your Inbox
We'll tell you when you need to file, along with tax tips and updates.