|
|
Question Title: Congestion charge
| Question: 345 |
| Can you tell me whether I am able to claim back the costs of the London Congestion Charge for tax purposes ? As a letting agent, I need to travel around to visit properties, but I am told that the charge cannot be claimed without a special dispensation from the tax office.
|
| Answer: |
| This is partly correct. If you incur the London Congestion Charge (LCC) in the course of activities associated with your employment, then the LCC charge (or indeed any similar charges such as parking fees, or bridge tolls) will be tax deductible. Equally, if you are self-employed or perhaps a landlord visiting one of your properties, and incur the LCC in the course of your business, then again, you are permitted to deduct the expense for tax purposes from your business income. However, where the expense is incurred by an employee, then because the LCC constitutes an additional expense which is not related to mileage, then officially, the employer is required to obtain a dispensation from the taxman to reimburse such expenses without the hassle of the employee having to declare them all on their annual P11D return.
|
|
References:
|
Pages:
|
Hyperlinks:
|
For more information, discuss on the Forum
|
|
