Share this content

Approved Mileage for Self Employed

Can a self employed person claim mileage on an actual basic, adjusted for private use, then switch to the IR Approved Mileage rates half way through the tax year, assuming the 10k limit is pro-rata'd?
Kevin Read


Please login or register to join the discussion.

20th Sep 2004 10:09

It's not your fault you can't find the legal basis. There isn't one. The whole business of using IR authorised mileage rates for the self employed is purely concessionary.

As a result, there are only two choices. We must rither accept the Revenue's guidance without question, or follow the strict statutory route (actual costs apportioned to exclude private use) at all times.

Thanks (0)
17th Sep 2004 10:16

See IR222
The above helpsheet that comes with the SA100 says that method can only be changed upon a change of vehicle. However (in line with the rest of the statements meted out on these sheets) I do not know where the legal source for this statement comes from.

Thanks (0)