Mileage vs actual costs. where does parking, congestion tolls fit into?

[Karimbo]

Hi all,

Would like to have this cleared up.

I claim for mileage on the business, not share of motoring costs used by the business.

In my mind mileage is better because I am accurately paying for use of the vehicle, record the odomter before and after the business trip. To me parking, congestion charge, tolls relating to the trip is a travel expense relating to the trip. Not a motoring expense. It's not a motoring cost, it's a travel cost. the main reason being that if I travel into central london and park the car to see a client. this is wholly and exclusively for business. So even if I was claiming % share of motoring cost for business expensie. The parking and congestion charge will be 100% business cost.

I was speaking to someone who said that the congestion charge, parking, tools cannot be claimed if you're claiming mileage.

Would like to know what is the correct treatment.

Thanks in advance

 

[Newchodge]

The 45p per mile that HMRC allows is to allow for fuel, maintenance, depreciation and, I think, overnight garaging (if you have that). If you have to pay parking, tolls, congestion charge or any additional cost relating to a single business journey that is a separate expense and claimable.

What do you mean by tools?

 

[Karimbo]

thanks for the clarification - i did think that was the common sense approach because its not a motoring cost, its a travel cost.

tools = tolls typo, the tunnel/bridge crossings in east London more specifically.

 

[Joyous]

Here to agree with @Newchodge above. Parking fees, tolls, congestion charge are fully allowable for tax in addition to the 45p/25p per mile claimed for business journeys in your own car.