When a car is used for both business and private motoring, how are trips to petrol stations and garage for servicing/repairs treated. I would assume that if one is using the 45p/mile rate then these would be considered purely private trips. If the car is bought through the business with only nominal private use then I assume they are business miles. I have a case which is 52% business use, can I claim these trips as necessary for the business?
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Mixed Use
The logical approach would suggest that as these are not "wholly and exclusively" for business, they must of necessity be classed as private. However surely most petrol will be bought in the course of another trip, which will in itself be either business or private, and the number of journeys for repairs/servicing is likely to be so small as to be insignificant.
Isn't 52% a business journey?
Aren't you overthinking this? Don't you just put all of the car running costs (including all petrol, subject to an appropriate VAT adjustment) through the accounts and then add-back 48%. The effect is that you are only ever claiming 52% of any cost whenever and whyever it's incurred.
Using a mileage rate, if it isn't a business journey you can't claim for it. What you can do is make sure you that your detours to fill up are made while your overall journey is a business one. The costs of the trip to the garage for repairs/servicing is really a cost of the repairs/servicing, which is reflected in the mileage rate.