Peter Edwards  wrote: >I include all my costs and so have
> consistently made an annual loss over the last 50 years which the tax man
> has allowed to be set off against other income. All fair and legal and
> realistic!
> Consistent losses for 50 years?  Why?  Wrong hive?  Wrong bees?  Bad
> management?< 

No, simply I am a hobbyist, running 12 to 24 hives, and practising as a beekeeping consultant - which simply means I am willing to give advice. Too much honey for home use so surplus is sold, counting as a business for tax. But no interest in making a profit. 

So unrestricted expenses include travel and accommodation for attending shows and conventions like Apimondia, buying most new books to add to my collection, part of computer costs and use of part of home as office, experiments, printing booklets - honey production from so few hives does not cover all that. 

Which means that the taxman will subsidise hobby beekeeping by accepting a loss each year. Quite right, as hobbyists' small apiaries are widely distributed , not concentrated like industrial beekeeping operations, so the countrywide network of hobbyists pollinate gardens, smallholdings, wild flowers and benefit the general environment. 

I speak for many. 

Robin 
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