Parking and tolls
YesParking fees, toll charges, congestion charges, and ULEZ charges incurred on business journeys are deductible as business expenses. Keep receipts or screenshots of charges paid.
Common questions
Can I claim parking charges when I visit a client site?
Yes. Parking on a business journey is deductible. Keep the parking receipt.
Can I claim the London Congestion Charge or ULEZ?
Yes, if the journey was for business purposes. Keep records of when and why you entered the zone.
I claim the flat mileage rate. Can I still claim parking and tolls?
Yes. The mileage rate covers the vehicle itself; parking, tolls, congestion and clean air zone charges are separate travel costs, claimable on top for business journeys. HMRC says this in terms: you can claim parking on top of your vehicle expenses.
Watch out for
- Parking fines (PCNs) are not deductible. Penalties are never a business expense.
- Congestion charges on personal journeys are not deductible even if incidentally related to work.
- Pay-by-app parking leaves no paper ticket. The app's email receipt or payment history is your record; save it.
Common mistakes
- Claiming a parking fine because it happened on a job. Fines and penalties are never deductible; the parking itself is.
- Skipping small charges because there is no ticket. App receipts count; the pounds add up over a year of site visits.
Cash basis vs traditional accounting
Parking and tolls are day-to-day travel costs on both methods, deducted in the period you paid them.
HMRC sources
https://www.gov.uk/expenses-if-youre-self-employed/travelhttps://www.gov.uk/simpler-income-tax-simplified-expenses/vehicleshttps://www.gov.uk/hmrc-internal-manuals/business-income-manual/bim42515
Last verified: August 2026 · Tax year 2026/27
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