Can I claim for MOT and car servicing as a delivery driver?
You cannot claim separately for MOT and car servicing if you use the flat mileage rate, because those costs are already built into the allowance.
Last checked 17/10/2026.
You cannot claim separately for your MOT, car servicing, repairs or insurance if you use the flat simplified mileage rate for your delivery work. The flat rate of 55p per mile for the first 10,000 business miles in the tax year, and 25p per mile after that, is meant to cover all your vehicle running costs at once.
You need to stick with whichever method you pick for that vehicle. You cannot chop and change between flat rate mileage and actual costs once you have started.
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Related
Mileage method or actual costs: which is worth more?
For most delivery drivers the mileage method wins, and it is not close. At 55p a mile it usually beats the real running cost of an ordinary car, and it needs no receipts.
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What can I claim on top of the mileage allowance?
Anything that is not a cost of running the vehicle - parking, phone, kit, platform fees.
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Allowable expenses for delivery drivers: the full list
What you can claim, what you cannot, and the ones that depend on how you have claimed for your vehicle. Written for drivers using the mileage method, because most are.
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Capital allowances on a vehicle
A capital allowance is tax relief on something you bought to keep and use, spread over years rather than deducted at once. You cannot claim capital allowances on a vehicle and use the mileage rate for it, so for most gig drivers this is a road not taken.
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Renting a PCO car: mileage rate or actual costs?
If you rent your private hire car by the week, you cannot claim both the rental and the mileage rate. Which one to claim depends on the rent, your miles and how much of the week the car works. Here is the arithmetic.
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How do I pay the London Congestion Charge as an Uber driver?
Uber drivers must pay the London Congestion Charge themselves when driving in the zone during chargeable hours. Uber does not pay it for you.
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