<% 'Web_Cars interface to the webcars table. ' Prevent caching Response.Buffer = True 'Response.ExpiresAbsolute = Now() - 1 Response.Expires = -1440 Response.AddHeader "cache-control", "must-revalidate" Response.AddHeader "cache-control", "private" Response.AddHeader "pragma", "no-cache" Response.AddHeader "P3P", "CP='NOI DSP COR NID CUR OUR NOR'" Session("dbWeb_CarsPath") = "http://www.webcars.co.uk/" Session("dbExitPage") = "http://www.webcars.co.uk/" Session("dbTitle") = "Webcars Vehicle Database" Session("dbType") = "Access" 'Session("dbConn") = "DRIVER={Microsoft Access Driver (*.mdb)}; DBQ=e:\domains\w\webcars.co.uk\user\private\webcars.mdb" Session("dbConn") = "Provider=Microsoft.Jet.OLEDB.4.0;data source=e:\domains\w\webcars.co.uk\user\private\webcars.mdb" Session("dbRs") = "webcars" Session("dbKey") = 1 If request("SortOrder") <> "" Then Session("dbOrder") = request("SortOrder") Else Session("dbOrder") = -43 End If Session("dbStartRec") = request("StartRecord") Session("dbRecsPerPage") = 6 Session("dbHeader") = 0 Session("dbFooter") = 1 Session("dbFieldNames") = "ID,Picture,Headline,New/Used,Make,Model,Description,Variant,Registration,Mileage,Date of Registration,Sat Nav,Air Con,CD Player,Alloys,Leather,Alarm,Gearbox,Fuel Type,MPG,CO2 Figure,Euro 3/4,Insurance Group,P11D,Business Contract Hire,Personal Contract,Period,Rental Profile,Maintenance,Contract Miles per Annum,Hire Purchase,Deposit,Period,Payment Profile,Balloon / Final Payment,Notes,Business / Personal,Category,Financing Model,Type of Vehicle,Money Matters,Short and Sweet,Quickfleet,Something Special,Directors Cut,Short Circuit,Fleetwise,Best Seller,HP Page,Enquiry Button,Date Added,Edited By,Funder" Session("dbDispList") = "01000010000000000000000010000010000000000000000000000" Session("dbDispView") = "01110010111111111111111110111111111100000000000001000" Session("dbSearchFields") = "00111111111111111111000000000000000011110000000000000" Session("dbDispEdit") = "0111111111111111111111111111111111111111111111111111" Session("dbSearchPos") = "BOTTOM" Session("dbSearchAdvanced") = 0 Session("dbSearchEnhanced") = 1 Session("dbChangeRecsPerPage")="YES" Session("dbWhere") = request("WhereString") Session("dbDebug") = 0 Session("dbCanEdit") = 0 Session("dbCanAdd") = 0 Session("dbCanDelete") = 0 Session("dbBuildCart") = 0 Session("dbConfirmDelete") = 1 Session("dbViewPage") = Request.ServerVariables("PATH_INFO") Session("dbFontSize") = 1 Session("dbBorderColor") = "02412C" Session("dbMenuColor") = "04845A" Session("dbMenuTextColor") = "036344" Session("dbExitPageText") = "Special Offers" Session("dbMaxImageSize") = 150 'Session("dbUpdateField6") = "" 'Session("dbURLfor3") = 22 Response.Buffer = True Response.Clear 'Response.Redirect Session("dbWeb_CarsPath") & "Web_CarsList.asp" %> Managing Your Fleet - Congestion Charging and Tax - webcars.co.uk

Taxation Issues Company Cars and Taxation

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Congestion Charging and Tax

For someone who is self-employed the general tax rule is that travelling expenses are treated in the same way as any other business expense. Expenses incurred in earning income are deductible for tax purposes where they have been wholly and exclusively incurred for the purpose of the business. All expenses with a material private purpose, including home to work travel, are not allowable as a deduction in computing the taxable profits. This means that where someone who is self-employed and has incurred the congestion charge as part of their normal business traveling expenses it will generally be tax deductible. Congestion charges incurred for personal journeys, including home to work travel, will not.

For employees and officeholders who use their own vehicles, tax relief for travelling expenses is available only for business travel, which is where the travel is in the performance of the duties of employment, or where it is necessary to travel to a temporary workplace, excluding ordinary commuting or private travel. Tax relief is only available for congestion charges incurred in business travel.

For employees and officeholders who are provided with cars or vans on which a benefit charge is made, that charge includes expenditure on items such as insurance, road tax AND the congestion charge. So, no additional benefit charge arises as a result of payment of the congestion charge.

For employers, congestion charges for which tax relief is available to employees and office holders can be included in dispensations. They can then be paid free of tax. This is possible because they are not “mileage allowance payments”, which are in relation to expenses incurred on all journeys (e.g. fuel). They are additional costs incurred on a particular journey but unrelated to mileage - another example is parking costs.

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