Can I claim parking, the congestion charge and ULEZ as a business expense?

Can I claim parking, the congestion charge and ULEZ as a business expense? Parking and the Congestion Charge on business journeys can be claimed in 2026-27. ULEZ charges probably follow the same test, though HMRC does not name them. Commuting costs, fines and penalty charge notices, including parking tickets, cannot. Yes. GOV.UK says you can claim parking on top of your vehicle expenses when you use the flat rate. HMRC's manual says the same of tolls and congestion charges, as long as they are only for business. No. GOV.UK lists fines and penalty charges among the travel costs you cannot claim, and the tax return notes say fines are disallowable. That holds even when you were parked for work. No. The daily charge for a business trip can be claimed, but a penalty charge notice for not paying it is a penalty charge, which GOV.UK says you cannot claim. Read the full answer, with every source, at rightotax.co.uk.