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Congestion Charges (E.g. ULEZ, Clean Air or Low Emission Zones)

If you need to travel in/out of clean air zones, you may be charged a ‘fee’ to drive within these zones where your vehicle does not meet the required standards.

Any charges incurred when travelling across these zones on business are an eligible expense when not ‘travelling to work’ as explained in the above ‘eligible mileage’ section. You can view zones on the Gov website.

Note: Although the charge for driving in/out of the zone is eligible, a fine or charge for non-payment is not eligible.

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