motorcycle clothing

I have a client who is a subcontractor under CIS etc. He has a motorbike which he uses solely for work and would prefer to claim running costs and not mileage. No problem with this and as there is no private use it makes it nice and straightforward.

What about his protective clothing for the bike though? Can we claim this as an expense? There is no private use as it is all in connection with riding a bike safely.

My inclination is to allow it as it would be foolhardy to ride a bike without adequate protection and as there is no private use of the bike it follows that there is no private use of the clothing.

What do ppl think?

Cheers

wg

Comments

  • Monsoon
    Monsoon FMAAT, AAT Licensed Accountant Posts: 4,071 ? ? ?
    I can't disagree with your logic. There is no "warmth and decency" argument involved, and protective clothing is usually allowable. Ok, so it's in connection with motoring not working, but it passes the wholly and exclusively test. If the motorbike is for work, the leathers must be too. The helmet would be.
  • T.C.
    T.C. Registered, Tutor Posts: 1,448
    But don't forget that the journey to site is NOT business use, so there would have to be an element of private use for that part of his journey...yes?
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