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 employee'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 employee'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.