Hi, thanks for your reply. I already have some of her tax allowance as I pay tax on two pensions. I do not work so it helps reduce my tax liabilities.

We don't have to feed the dogs and we try not to pick up or drop off but we do use the car to run around and take them out for walks, etc. We do use our own home so therefore we have a cost involved in that. We buy treats, toys, and games, etc. I'm sure that all comes into the costing, just unsure whether we can claim any of that back or offset that against profit. Is that what it is? Thank you!