i) Domestic expenditure constitutes the following:
Where an individual incurs expenditure in respect of that individual, the expenditure is domestic expenditure to the extent that it is incurred:

• In maintaining the individual, including the provision of shelter, meals, refreshment, entertainment, or other leisure activities.
• By the individual in commuting from home.
• In acquiring clothing for the individual, other than clothing that is not suitable for wearing outside of work.
• In educating the individual, other than education that is directly relevant to a business conducted by the individual and that does not lead to a degree or diploma.

Where another person incurs expenditure in making a payment to or providing any other benefit for an individual, the expenditure is domestic expenditure except to the extent that:

• The payment or benefit is included in the calculation of the income of the individual.
• The individual provides consideration of an equal market value for the payment or benefit; or
• The amount of the expenditure is so small as to make it unreasonable or administratively impracticable to account.

The expenditures as stated above include interest incurred on the amount borrowed that is used as described above.

ii) Excluded expenditure constitutes the following:

• Tax payable under Act 896.
• Bribes and expenditure incurred in corrupt practices.
• Interest, penalties, and fines paid or payable to a government or a political subdivision of a government of any country for breach of any legislation.
• Expenditure to the extent incurred by a person in deriving exempt amounts or final withholding payments.
• Retirement contributions unless they are included in calculating the income of an employee in line with the Pension Act 2008 Act 766.
  Dividends.
• Depreciation. Instead, capital allowance is allowed to the person.