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Posted Thu, 15 Feb 2024 21:50:18 GMT by
I have heard that the purchase of a brand new electric car is fully tax deductible. Does this apply to sole traders who will only use the car to commute from home to a single place of work? Thanks
Posted Tue, 20 Feb 2024 12:11:58 GMT by HMRC Admin 5
Hi

As the car is not for business then no. mileage to and from a normal place of business is also ordinary commuting and does not qualify for tax relief.

Thank you

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