5p additional passenger allowance

martinsutton

My wife is self employed running a hire business (- mentioned in an earlier thread - thanks for the help)
I help out - without being paid, this seems fine according to the inland revenue website as i am a family member.

I do a lot of the delivering using my car and claiming the 40p per mile back against the business expenses.
Can the 5p additional passenger allowance be claimed for my dad who helps me out - again without being paid.
Effectively my mileage rate becomes 45p.

thanks in advance

BoGoF

No - this only applies to employees using their car and the employer can then pay this allowance tax free. If the employer doesn't pay it you cannot claim tax relief on it