Can you claim driving lessons as an expense?

[moorfield]

I took a slightly different line of thinking after recognising the OP's name and spent my time investigating his posting history and its makes for some pretty uninspiring reading so concluded this is just another one of his moronic posts adding to his already lengthy list. Moronic post or troll post I am not sure. Either way waste of space again

Harsh but fair!

[northernladuk]

I took a slightly different line of thinking after recognising the OP's name and spent my time investigating his posting history and its makes for some pretty uninspiring reading so concluded this is just another one of his moronic posts adding to his already lengthy list. Moronic post or troll post I am not sure. Either way waste of space again

[LisaContractorUmbrella]

Must admit I've been doing the same as Bob and thinking about this all day - it's an odd one! I agree that the only circumstance in which this would be an allowable expense would be if the employer changed the circumstances of an existing employment and required a non-driving employee to become a driving employee and said employee would be unable to fulfill the terms of the new employment without a driving licence.

[Bob Jones]

Yesterday afternoon I was asked to look at this question and my response was posted on the home page this morning.
My initial reaction was that there would be no chance but the more I looked at it there seemed to be a narrow set of circumstances where it might be possible.
First of all it would have to be the employer funding the expense the question then being whether the employee is taxed on the ensuing benefit. Section 250 et seq ITEPA 2003 is relevant and as we agree the course has to be work related and, to me, that means that driving has to be included in or, preferably exclusively, the duties of the employment.
I take the point regarding a capital asset, however, - section 251 states "...to impart, instil, improve or reinforce any knowledge, skills or personal qualities ...are likely to prove useful to the employee when performing the duties of the employment .. or ... will qualify ....the employee ..... to perform those duties ...".
Extract from HMRC instructions - For example safe-driver training, taken up by those with a company car, would qualify whereas an evening at the go-kart track would not. If safe driver training qualifies and as section 251 seems to allow a training course which will impart skills which will qualify the employee to perform the duties of the employment there seems to be a case for the driving lessons themselves.
I came to the conclusion, therefore, that if, for example, a non-driving person is an employee tied to a desk and the employer requests that the person becomes a travelling representative and as a result provides driving lessons it may be that the provision of those driving lessons will not be taxable as a benefit on the employee.
I think the circumstances will be extremely rare but I must stress that this is my personal view and it is nothing that I have seen or argued in practise.
Bob

[kontracta Matt]

Alas no ...

As well as having to consider whether the expense is being incurred 'wholly and exclusively' in the course of business, if you wanted to argue that you were acquiring a new skill or training then you would fail the 'business purpose test'.

HMRC rule if it is clear that a completely new specialisation or qualification would be acquired as a result of the expenditure, it is unlikely that the expenditure will be wholly and exclusively for the purposes of the existing trade. Learning to drive would fall into that.

As mentioned above, the business can still pay for lessons but then they would be treated as a benefit in kind to you as an individual and you would be taxed accordingly one way or another.

Still - worth asking!

All the best.

[moorfield]

Er, no.

I think it belongs on the list of unwise expense claims, along with "office picture framing" which someone on here tried to claim last year.

But IANAA so feel free to put yourself in front of me in the
"Look at me Hector, I'm not dodgy, honest" queue.

[Wanderer]

Can you claim driving lessons as an expense?

Probably not unless you are going to work for your company as a driving instructor, chauffeur or you are doing close protection work and the course is a specialist advanced driving course in escape and evasion techniques.

[BolshieBastard]

Is driving wholly and exclusively for the benefit of the company? If you are an IT Consultant, go to the top of the class if you answered 'No!'

[Brussels Slumdog]

For an ambulance or a forklift why not or a 4X4 if your next IT contract is in the Congo.

[Clare@InTouch]

Yes. But there will be a benefit kind as it's not wholly, necessarily or exclusively for the business.

[trsisko]