ULEZ fees
The Ultra Low Emission Zone (ULEZ) was expanded to all London boroughs on 29 August 2023. From this date, drivers of vehicles that do not meet the emissions standards must pay a daily charge of £12.50 when driving within this area.
HMRC has confirmed that self-employed taxpayers are entitled to claim tax relief on LEZ charges, including London’s ULEZ fee, as long as they have been incurred ‘wholly and exclusively for the purposes of the trade’ (i.e. incurred on a journey that was for business purposes).