Driving Instructor - Simplified Expenses

Good afternoon, I would be very grateful for any guidance regarding whether or not a driving instructor may use simplified milage when calculating expenses. The driving instructor in question is a self-employed sole trader, using their own vehicle with dual controls installed. This page explicitly states that driving instructors cannot use simplified milage: https://www.gov.uk/simpler-income-tax-simplified-expenses/vehicles- However, this forum post seemingly from HMRC staff suggests that it is possible: https://community.hmrc.gov.uk/customerforums/expenses/f2b96796-9aaf-ec11-826d-00155d9736d7 Looking at archived versions of the first link, it appears like the exception was introduced at some point between April and August 2020. I would be very grateful if anybody could clarify whether this is the case. Thank you very much in advance for any insight or expertise you may be able to provide.

Hi,

From April 2013, any business can use a fixed rate per business mile to calucluate their business motor expenses. If a trader wants to adopt this method, they must continue to use it year on year, as long as they own the vehicle and they cannot claim any actual expenditure or capital allowances in relation to the vehicle.  

Traders need to keep a record of all business mileage underatken to support their claim for the mileage rate.

Thank you.