Parking
Last checked 17 June 2026 · HMRC source
A parking or traffic fine is never a business expense — penalties for breaking the law can't be deducted, even when the overstayed meter was outside a client's office. The parking charge itself is different: paying to park while on a business journey is allowable, though parking at your regular workplace as part of the daily commute is not.
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Conditions
- Parking incurred on a genuine business journey is allowable.
- Parking at a permanent workplace as part of ordinary commuting is not allowable.
- Parking and traffic fines and penalties are never allowable — penalties for breaking the law cannot be deducted for tax, even if incurred while on business.
Common mistakes
- Trying to claim a parking fine or penalty.
- Claiming parking that relates to ordinary commuting.
What to keep
- Parking receipts linked to the relevant business journey.
Real-world example
A consultant pays for car parking while visiting a client for the day. The parking cost is allowable, but a fine they received that day for overstaying is not.
Frequently asked
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Related allowances
Source: HMRC guidance