Tax Deduction on ULEZ Charge for Employees

I am currently completing my self assessment tax return. I am employed PAYE and my employer reimburses me for business mileage for business journeys in my own vehicle. They do not reimburse me for ULEZ charges. The HMRC guidance https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim31820 seems to suggest I am eligible to claim tax relief for ULEZ charges incurred for business use. "Relief is still permitted for the actual cost of other expenses resulting from the business travel. These are expenses that would be incurred regardless of the mode of travel or that are not specific to the particular vehicle that is being used. This might include toll fees, congestion charges or car parking." https://www.litrg.org.uk/news/can-employees-claim-tax-relief-ulez-charges Should i enter these costs as expenses on my Self Assessment return? Thank you

Hi Mn89017,
Under EIM31820 relief is allowable to expenses that ‘are not specific to the particular vehicle that is being used’ ULEZ charges are imposed on specific vehicles if they do not meet the required emissions.
This therefore means the charge is specific to that vehicle and as such you do not qualify for relief  for these charges.
EIM31820 - Travel expenses: general: accommodation and subsistence: other incidental costs
Thank you.