Disability Expenses

carlp

A self employed disabled client of ours is looking to install a number of disability controls to his car, these include a throttle control and infra red controls to the value of approximately £2000. He uses his vehicle for both company use and private use.

Can anyone advise if these costs are allowable expenses in whole or apportined between private and business use. Also, if there is any documentation they are aware of that states how the cost can be treated.

Many Thanks

T.C.

Does he not get these controls paid for by a government body? I have a client with a disability and this is all paid for him as a type of benefit.

Monsoon

If he uses the apportioned costs method then I would claim a business/private use percentage as per the use of the car.

If he uses the mileage rate method, I'm not sure if he can apportion on top (I would try to). Its not a standard motor expense so shouldn't be covered in the 40ppm, therefore should be allowed (subject to private use addback)?

I wouldn't have thought they could be allowable in full as there is private use.