EIM32440 - Other expenses: car washing
In normal circumstances no deduction can be permitted under Section 336 ITEPA 2003 for the cost of washing a company car or the employee바카라 사이트™s own car. It may be specified in the agreement with the employer for a company car that the employee must keep the car clean, but that does not mean that washing the car is part of the duties of the employee바카라 사이트™s employment, see EIM31650.
There may be particular employments whose duties are more likely to include keeping the car clean. This may include a chauffeur or car valet but each case must be considered on its own facts.
There is no reduction from the car benefit charge in respect of costs of cleaning a company car that are met by the employee, see EIM23035.