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Tax treatment of lorry drivers:
Issue or renewal of HGV licences and related medical costs.
Where an employed lorry driver meets the cost for the issue or renewal of an HGV licence and any related medical costs, these costs are deductible for tax purposes.
Purchase of digital tachograph cards.
The cost of the first digital tachograph card is £38. If the driver does not have a new style driving licence with a photo on it, it will cost the driver a further £3 - £4 for photos.
HMRC accept that the tachograph card is used by the driver wholly, exclusively and necessarily in performing his or her driving duties. Accordingly the expense of purchasing a digital tachograph card can be allowed as a taxable reduction. The cost of photographs used on the card can also be allowed as part of the overall cost.
Taxable reduction for Lorry Drivers of £60.
This reduction is the amount that HMRC has agreed nationally with trade unions. The reduction covers what is typically spent each year by a lorry driver on the upkeep and laundry costs of uniforms or working clothes. You do NOT have to be a Trade Union member to claim it from HMRC.
Cost of the DriverCPC when financed by the driver
I have asked HMRC to make a ruling on the cost of the DriverCPC, on the grounds that it is used by the driver wholly, exclusively and necessarily in performing his or her driving duties. Accordingly, the expense of obtaining the DriverCPC should be allowed as a taxable reduction.
NB - The above figures only save you 20p in the £.
EG - The clothing allowance is actually worth 60 X 20p =
£12 in your pocket per year, unless you are on the higher tax band.
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