Answers · UK 2025/26
Can I claim VAT back on petrol as a self-employed person?
Yes, but only if you are VAT-registered and the fuel is used for business purposes. You can reclaim the VAT on the business proportion of fuel, or use HMRC flat-rate fuel scale charges.
Full answer
Self-employed individuals who are VAT-registered can reclaim the input VAT on fuel used for business journeys, but cannot reclaim VAT on fuel used for private travel. There are two approaches: first, keep detailed mileage records and reclaim only the VAT on business fuel, calculated as business miles divided by total miles multiplied by total fuel VAT. Second, use HMRC fuel scale charges which allow you to reclaim all VAT on fuel but require you to pay a fixed output tax charge based on your vehicle CO2 emissions. If you are not VAT-registered because your turnover is below the £90,000 threshold, you cannot reclaim VAT at all. As a sole trader below the threshold, you simply claim the cost of business fuel or use the flat mileage rate of 45p per mile (first 10,000 miles) as a business expense to reduce taxable profits.
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This answer is informational only and does not constitute financial, tax or legal advice. Figures are for the 2025/26 UK tax year. See our methodology and sources.