Method 1—Cents per kilometer method

• Your claim is based on a set rate for each business kilometer.

• You can claim a maximum of 5,000 business kilometers.

• You do not need written evidence.

 

Method 2—12% of original value method

• Your claim is based on 12% of the original value of your car.

• The value is subject to luxury car limits.

• Your car must have (or would have) traveled more than 5,000 business kilometers in the claim period.

• You do not need written evidence.

 

Method 3—One-third of actual expenses method

• Your claim is based on one-third of your car’s expenses.

• Your car must have (or would have) traveled more than 5,000 business kilometers in the claim period.

• You need written evidence or odometer records for fuel and oil costs.

• You need written evidence for all the other expenses for the car.

 

Method 4—Logbook method

• Your claim is based on the business use percentage of each car expense.

• You need a logbook so you can work out the percentage.

• You need odometer readings for the start and end of the period you owned or leased the car.

• You can claim fuel and oil costs based on odometer records.

• You need written evidence for all the other car expenses for the car.

 

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