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Wednesday 09 June 2010

Dains say the rules surrounding tax breaks on motoring costs are complicated and so it is easy to miss out on some of the permitted allowances.

Andy McQuillan, Tax Partner at Dains said: “Anyone who uses their own car for business mileage will probably already be claiming back the cost of fuel, but they are also entitled to claim back VAT on the costs of servicing and maintenance, even if the distance travelled for the company is only a small percentage of the car’s overall mileage each year.

“However, this rule only applies if the company reimburses the employee concerned for their actual fuel costs – if it pays a mileage allowance, it cannot then reclaim VAT on servicing costs. The company should also deal with the garage directly, as it is important that any bill is in its name, not the employee’s.”

The same rules also apply to anyone who is self-employed or in partnership, who can only claim a deduction in their accounts for the proportion of their motoring expenses that were accumulated in the course of their business, but can claim all of the VAT.

For more information or advice please contact Andy McQuillan on tel: 0845 555 8844 or email tax@dains.com

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