HMRC guidance for Congestion/Clean air charges – allowances and expenses

If an employee drives or keeps a vehicle on a public road in the specified zone, a congestion charge is due.

Some local authorities have introduced clean air zones. If a motor vehicle exceeds certain emission standards, a charge will be due if that vehicle is driven within the charging zone.

The treatment for NIC depends upon who owns the vehicle.

Read the full guidance at HMRC

Do you want to grow your business?

we can do it together

Do you want to grow your business with Acuity Accountants
Acuity Accountants

© 2022 Acuity Accountants Limited. All rights reserved.

Trademarks are the property of their owners.