Recently I have had to turn down a LOT of work due to not being able to drive and the work being in remote places and it hard to get to by public transport I am now doing an intensive driving course.
As I am doing the course to be able to take on a lot more work can I claim this as an expenses on my tax return?
I would say it would be difficult to argue to claim it all as there will be some personal benefit from you doing the course.
However, if you have taken the course solely on the reason to learn to drive for business reasons and wouldnt have taken the course or learned to drive if you hadnt that reason, then i think it would be reasonable to claim a proportion.
Reasonable proportion i would say is what you expect your business mileage to be in relation to your personal mileage in the car going forward.
No you can't claim any of the costs of the course or any costs relating to it. If you decide to do the course, it is because you have choosen to do this course in order to get work and therefore it is your choice and not allowable for tax purposes. This is because it is not a requirement of your existing work to do this course. An inconvenience is not an allowable reason.
e.g. If you were a driving instructor and decided to become an advance driving instructor the costs of getting the higher qualification (as does the initial qualification) would not be allowable even though the reason for doing it was to get more work.
Only if it was a requirement to continue to be a driving instructor would any of the costs be allowed.
-- Edited by YLB-HO on Saturday 14th of April 2012 05:03:58 PM
