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Are car park charges tax deductible

Community midwife has to pay to park at hospital - is this tax deductible?

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I am completing a tax return for a community midwife.  She is required to have a car for work so that she can visit patients / attend deliveries.  She pays for the car herself but the hospital (NHS) reimburses her for mileage.  Pay for parking has been introduced at the hospital so she now has to pay this herself when attending hospital deliveries.  She is not reimbursed for the parking but is it tax deductible.  It is a cost of her doing her job, but on the other hand, would HMRC consider it to be a cost of getting to work?  However, her place of work is the community and the hospital does reimburse her mileage for driving to the hospital.

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31st May 2019 16:20

MissCustard wrote:

would HMRC consider it to be a cost of getting to work? 

You'll get a good idea of HMRC's position if you have a look at HMRC booklet 490.

Feel free to come back with further questions that might arise when you have perused that.

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01st Jun 2019 10:39

Much depends on whether the hospital is a temporary workplace.

Too little information to say but, as A suggests, you'll need to read booklet 490 to get a grip of this.

I would lay odds in favour of not allowable but it will depend on the facts.

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to lionofludesch
01st Jun 2019 11:00

lionofludesch wrote:

Much depends on whether the hospital is a temporary workplace.

And there seems to be the potentially rebuttable assumption that the mileage is being dealt with correctly too.

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to Accountant A
01st Jun 2019 11:12

Accountant A wrote:

lionofludesch wrote:

Much depends on whether the hospital is a temporary workplace.

And there seems to be the potentially rebuttable assumption that the mileage is being dealt with correctly too.

True. The regulations are difficult for employers to interpret for peripatetic workers.

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03rd Jun 2019 10:36

Not tax deductible, but if the employer paid it, it wouldn't be taxable.

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