Vehicle repairs and servicing

Yes

Repairs and maintenance costs for a vehicle used in your trade are deductible as day-to-day running costs: servicing, MOTs, tyres, oil changes, and repairs to keep the vehicle in working order. If the vehicle is used partly personally, only the business-use proportion is deductible.

Common questions

Can I claim my annual van service and MOT?

Yes. Routine servicing and MOT costs are fully deductible for a business-only van.

I had a major repair after a breakdown on a job. Is that deductible?

Yes, repairs to restore the vehicle to working order are revenue expenses. Keep the invoice.

Watch out for

—Improvements that go beyond restoring the vehicle to its original condition may be treated as a capital purchase rather than a repair.

—If you use the flat mileage rate (AMAP) for mileage, you cannot also claim separate repair, fuel, or insurance costs. The mileage rate covers all running costs.

If you use the flat mileage rate (AMAP), do not also claim repair costs separately. The mileage rate covers all running costs.

HMRC sources

https://www.gov.uk/expenses-if-youre-self-employed/travel https://www.gov.uk/simpler-income-tax-simplified-expenses/vehicles

Last verified: May 2026 · Tax year 2026/27

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Van insurance Fuel costs Van purchase

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