U.K. national insurance question

[loial]

I have a web site www.loial.co.uk which makes a bit of money via affiliate links. I am registered as a small business.

Can someone clarify a couple of things...

1. I presume that I cannot include NI contributions as deductible expenses?

2. Also a question re VAT. I have to pay VAT to Google adwords, but I am not registered for VAT because my turnover is tiny. Presumably that VAT is part of my expenses in the same way as the rest of the Adwords cost?

[roitracker]

NI contributions are deductable (there's a space on the self-assessment tax return form specifically for NI).

If you're not VAT registered, any VAT you pay is a business expense.