Donald Reid Group

Business motoring - tax considerations

Tax considerations surrounding business motoring can be complex. Find out more about the tax treatment on a variety of different types of vehicle – from green cars to vans.

This fact sheet "Business motoring - tax aspects" includes useful information on:- 

Methods of acquisition
  • Type of purchase – hire purchase, bought outright etc
  • Tax relief available on vehicle purchases
  • Low carbon transport – capital allowances extended
  • Writing down allowance

Other considerations, including

  • Green cars
  • Date of purchase and CO2 emissions
  • Private use
  • Disposals of vehicles
  • Leased vehicles
  • Vans


You might also find our fact sheet "Company cars" useful for further information.

If you would like to discuss business motoring and the tax treatment of your vehicles, please do get in touch our tax specialists at DRG Chartered Accountants. We would be delighted to hear from you.


DISCLAIMER: This information is for guidance only, and professional advice should be obtained before acting on any information contained herein. We will not accept any responsibility for loss to any person as a result of action taken or refrained from in consequence of the contents of this publication.



Go to top of page