Can I claim van racking, signwriting and accessories as a business expense?

Usually yes, if you claim your van's actual costs. In 2026-27, on the cash basis a fit-out is an allowable expense; on traditional accounts it goes through capital allowances. On the mileage rate, it is usually covered already.

Racking, ply lining, roof bars, locks, a tracker and your name down the side can add thousands to a van. The rules below follow GOV.UK and HMRC's manuals, checked on 17 October 2026.

First question: how do you claim the van?

Our guide to claiming your van explains the choice.

On the cash basis

The cash basis is the default for sole traders. GOV.UK says that if you buy a car you claim capital allowances, but "all other items you buy and keep for your business should be claimed as allowable expenses in the normal way". For vehicles, it says: "For all other types of vehicle, claim the cost as allowable expenses."

So a van's fit-out comes off your profit in the year you pay for it. The exception is a car. HMRC's manual (BIM72035) says cash basis relief for capital spending does not cover the provision or alteration of a car. Most double cab pickups bought since 6 April 2025 are cars for this purpose, so fitting one out goes through capital allowances instead. Our double cab pickup guide covers that.

On traditional accounts

Under traditional accounting, equipment you keep and use in the business is usually "plant". HMRC's manual (CA21100) quotes the old court definition: goods and chattels "which he keeps for permanent employment in the business". In our reading, racking, a ladder rack or a tow bar fits that, as part of the van or on its own, so it goes through capital allowances. We found no HMRC manual page on vehicle accessories.

For a van, the annual investment allowance (AIA) lets you deduct the cost in the year you buy, up to £1 million, but HMRC's manual (CA27005) cuts it for private use. Anything the AIA does not cover gets the main writing down allowance: 14% a year for sole traders from 6 April 2026.

Signwriting and wraps

We found no GOV.UK or HMRC manual page on van lettering, which our advertising guide also notes. In our reading, lettering paid for to advertise is an allowable advertising cost. HMRC's manual (BIM42550) treats "permanent hoardings or other apparatus of a durable nature" as capital. On traditional accounts, in our reading, a wrap meant to last years may go through capital allowances, while repainting faded lettering is a running cost.

In our reading, private use of the van does not cut the lettering: the law (ITTOIA 2005 s34) only splits an expense "incurred for more than one purpose". Lettering put through capital allowances as part of the van may share the van's private-use cut.

Repairs versus improvements

HMRC's manual (BIM46915) says that restoring an asset to what it originally was is a repair, but "if the taxpayer alters or improves the asset then it is not a repair". BIM46925 adds that an improvement is where "more can be done with the asset". In our reading, replacing a damaged ply lining or a bent ladder rack like for like is a repair, and fitting racking to an empty van is an improvement.

The mileage rate

If you use the flat mileage rate, 55p a mile for the first 10,000 business miles in 2026-27 and 25p after, HMRC's manual (BIM75005) says the rate "covers the costs of buying, running and maintaining the vehicle" and that "no actual expenditure or capital allowances can be claimed in relation to that vehicle". It does not name accessories. In our reading, anything fixed to the van is caught, but loose tools you carry in it are not. GOV.UK also says you cannot use the rate for a vehicle you have already included as an expense. In our reading, claiming a fit-out separately could put the rate at risk. Our mileage guide has the rates.

Worked example

An electrician on the cash basis buys a used van for £14,000 in May 2026 and uses it 90% for business. The fit-out costs:

On actual costs, the year-1 claim is 90% of the £17,650 van and fittings, £15,885, plus the signwriting in full in our reading: £16,635, plus the running costs. On the mileage rate, with 12,000 business miles, the claim is £6,000 (10,000 × 55p + 2,000 × 25p), and in our reading the £4,400 fit-out adds nothing.

Three years later the electrician sells the van, racking included, for £8,000. HMRC's manual (BIM72020) treats sale money for an asset claimed on the cash basis as business income, cut in proportion to what was claimed: with the lettering worth nothing by then, 90% of £8,000, so £7,200. On the mileage rate the sale usually adds nothing. Our guide to selling your van has more. This is an example only.

What this means for you

On actual costs, keep the fit-out invoices with the van's: on the cash basis they come off this year's profit, and on traditional accounts the AIA usually does the same. On the mileage rate, assume the fit-out is covered. GOV.UK says that for anything used privately too, "you can only claim allowable expenses for the business costs", so cut the van and fittings, but not advertising lettering, by your private share.

Steps to claim your van fit-out

1. Check which method you use for this van: actual costs or the mileage rate.
2. Check whether it is a van or a car, including any double cab pickup.
3. Gather the invoices for each fitting, the lettering and any repairs.
4. Split repairs from new fittings if you use traditional accounts.
5. Cut the van and fittings, but not lettering, by your private use.
6. Keep the invoices with the van's records for when you sell it.

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