Parking and tolls

Yes

Parking 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.

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.

HMRC sources

https://www.gov.uk/expenses-if-youre-self-employed/travel

Last verified: April 2026 · Tax year 2026/27

Related expenses

Fuel costs Van insurance

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This guidance is for general information only. Tax rules change. Verify with HMRC or a qualified accountant before filing.