Flat rate deductions for mileage and use of home and adjustment for personal use of business premises
60.—(1) This regulation provides for alternatives to the deductions that would otherwise be allowed under regulation 59.
(2) Instead of a deduction in respect of the actual expenses incurred in relation to the acquisition or use of a motor vehicle, the following deductions are to be allowed according to the mileage covered on journeys undertaken in the assessment period for the purposes of the trade, profession or vocation—
(a)in a car, van or other motor vehicle (apart from a motorcycle), 45 pence per mile for the first 833 miles and 25 pence per mile thereafter, and
(b)on a motorcycle, 24 pence per mile,
and, if the motor vehicle is a car, the only deduction allowed for the acquisition or use of that vehicle is a deduction under this paragraph.
(3) Where a person carrying on a trade, profession or vocation incurs expenses in relation to the use of accommodation occupied as their home, instead of a deduction in respect of the actual expenses, a deduction is allowed according to the number of hours spent in the assessment period on income generating activities related to the trade, profession or vocation as follows—
(a)at least 25 hours but no more than 50 hours, £10;
(b)more than 50 hours but no more than 100 hours, £18;
(c)more than 100 hours, £26.
(4) Where premises which are used by a person mainly for the purposes of a trade, profession or vocation are also occupied by that person for his personal use, whether alone or with other persons, the deduction allowed for expenses in relation to those premises is the amount that would be allowed under regulation 59(1) if the premises were used wholly and exclusively for purposes of the trade, profession or vocation, but reduced by the following amount according to the number of persons occupying the premises for his personal use—
(a)£350 for one person;
(b)£500 for 2 persons;
(c)£650 for 3 or more persons.