Photo Tacho

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August 8th, 2011 admin

Is a digi card for a tacho tax deductable?

In the UK you need to use a tachograph when driving a Commercial vehicle, for an Analogue tacho the media is the responsibility of the operator to supply, with the introduction of digital tachos the driver is responsible for acquiring their own recording card at a cost of £38 for 5 years. I also have to pay for the renewal of my photo card driving licence every 10 years (£20) both are legal requirements for me to carry out my trade can they there fore be considered work tools and be considered tax deductable. I also have to have a medical every 5 years ( £100). whilst the sums involved spread over the time periods are very small it is more a point of principle. Also given that most employers are prepared to pay for the digi card and medical it would suggest that they can claim the cost against tax or else why would they do it?

Employees can not claim a deduction for the cost of their medical even though a special provision of the law exempts them from tax on it if their employer pays.

The digi card also is not tax deductible by employees because it is an expense you have to pay before you can do your job. The only deductions you can claim are for expenses that are necessary whilst you’re doing the job (this also is why you cannot deduct the cost of medical exams).

These rules do not apply to employers. Businesses can deduct expenses that they incur “for the purpose of” their business.