A sole trader using his own van is claiming 40p per mile mileage allowance. He regularly uses sub contractors whom he often takes in the van with him to a worksite. Can he claim the 5p passenger allowance?
Richard Hall
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Replies (4)
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It would appear that vans are covered, according to the Business Income Manual.
No -
the reason being that there is no deduction for a passenger rate.
However any passenger rate paid by your employer is exempt up to 5p a mile.
An exemption is different from a deduction.
Not sure your client can claim 40 p a mile on a van.
No -
the reason being that there is no deduction for a passenger rate.
However any passenger rate paid by your employer is exempt up to 5p a mile.
An exemption i sdifferent from a deduction.
Vans ought to be OK
While the Revenue's published material on authorised mileage rates just talks about cars, ITEPA expresses the "car" rate as referring to either cars or vans. I would therefore interpret the Revenue's concession to the self-employed as also including vans.
I agree that self-employed cannot claim "passenger" rates, since the Revenue's concession only permits them to use the "car", "motorcycle" and "pedal cycle" rates.