Reply to: Driving Lessons as a expense

[ASB]

Yes. The answer to your actual question is that you can claim your driving test expenses and your lessons through the company. The fact is you can claim anything you want.

However, that's not the real question. That is what is the tax position. There are a number of factors which will govern the most tax efficient way (though the answer is likely to end up being pay them out of your own pocket like anybody else).

These factors are:-

- whether you can claim it against tax if you claim it from the company. Very doubtful.
- whether it will require Class 1A NI Contributions paying on it if expensed. Possibly
- whether the company can take a CT deduction. Probably not.

There is a chance that the most tax efficient way overall is for the company to pay the bills themselves - and these must not be YOUR bills they must be the companys - and not take a CT deduction. Talk it through with you accountant. If he'll let you book them then you can agree between you how it needs to be treated.

[Bluebird]

Driving lessons - no, no, no.

You can, however, claim for the moat to be cleaned.

or a floating duck house...

[Pondlife]

Several years back I worked for a company which paid for employees (that already had a licence) to be given refresher driving lessons before allowing them to have a company car. These weren't considered a BIK AFAIK.

That would most probably come under Health and Safety, rather than teaching a new skill that could in no way be justified as "wholly and exclusively for business"

[Rody]

Several years back I worked for a company which paid for employees (that already had a licence) to be given refresher driving lessons before allowing them to have a company car. These weren't considered a BIK AFAIK.

[blacjac]

Can this not be seen from point of view that with the Driving skills it will allow me more mobility + flexibility to get in touch with clients and increase business...

It will also allow you to drive down to calais and load up on booze.
Or drive round the block for a burger.
Or drive up to sctoland to look at some sheep.

None of which are related to your business.

[petu_13]

Can this not be seen from point of view that with the Driving skills it will allow me more mobility + flexibility to get in touch with clients and increase business...

[blacjac]

The proprietor of a business cannot claim back the expenses of any training that provides new skills.

This came up on the "Can I claim my MBA?" thread a few days back.

I thought the ruling was nobody can claim back the expenses of new skills. But the company can pay for new skills.

I.e. pay personally and claim back = benefit in kind, company pays up front = no benefit in kind.

This was from a thread a couple of months ago......

[BrowneIssue]

HGV lessons would be an allowable expense, if he was going to be a HGV Driver, nothing else.

The proprietor of a business cannot claim back the expenses of any training that provides new skills.

This came up on the "Can I claim my MBA?" thread a few days back.

[WetBehindTheEars]

Hi,

I'm a contractor and learning to drive now. I currently work in London and live in Surrey. Is it possible for me put down driving lesson expenses and the driving test expenses on my company.

Please advise to the best .

Appreciated.

Driving lessons - no, no, no.

You can, however, claim for the moat to be cleaned.

[petu_13]

Thanks All

[Beefy198]

It's worth a try... but no.

[thelace]

HGV lessons would be an allowable expense, if he was going to be a HGV Driver, nothing else.

The answer is No

[Sockpuppet]

If he /she wanted to do their HGV class 1 training - that surely would be allowable

Only if you get the training company to write the invoice out as "Health & Safety Awareness Training"

[Troll]

No.

It must be "wholly" incurred business expense. There is no way that you could claim this is the case.

If he /she wanted to do their HGV class 1 training - that surely would be allowable

[Sockpuppet]

No.

It must be "wholly" incurred business expense. There is no way that you could claim this is the case.