SE36760 - Deductions from emoluments: capital allowances - particular items of machinery or plant - motor vehicles - apportionments for private use

Section 77 CAA 2001 (previously, Section 79 CAA 1990)

In making apportionments to take account of the private use of a motor vehicle, allowances should be restricted in the proportion that private mileage bears to total mileage in the year concerned. For this purpose, any journeys which satisfy the definition of 'qualifying travel' in the Schedule E expenses rule (see SE32005) will count as business use

If the vehicle is used in connection with business entertaining, see SE36580.