Parking
Parking incurred on a genuine business journey is allowable, but parking and traffic fines are never allowable.
Sole traderAllowable
Ltd companyAllowable
EmployeeConditional
Conditions
- Parking costs during a business trip are allowable.
- Parking at a permanent workplace as part of ordinary commuting is generally not allowable.
- Fines and penalties — including parking fines — are not allowable.
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
Are parking fines ever allowable?
No. Fines and penalties are not allowable for tax, even if incurred while on business.
Not sure how this applies to you?
The rules shift with your circumstances. A qualified accountant can confirm what you can claim and handle it for you.
Find an accountantRelated allowances
Source: HMRC guidance · Last checked 2026-03-01
This page is general information based on HMRC published guidance, not tax advice. Status shown is a plain-English summary — your own position can differ. Always check the HMRC source above and speak to a qualified accountant before making a claim.