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The rules regarding capital allowances apply to car mechanics as they apply to office holders and employees generally, see EIM36500 onwards. Separately, relief may be due under S336 ITEPA 2003.

When considering claims the position is as follows:

Flat rate expenses

Where Flat Rate Expenses (FRE) apply (see EIM32700 onwards), they will be entitled to the applicable rate. Please refer to the table at EIM32712.

S336 ITEPA 2003

Where the expenses exceed that figure but are still 鈥渋nsubstantial expenditure on things like tools鈥� a deduction will be allowable under S336 ITEPA 2003 (see EIM31620 onwards) if the guidance at EIM36510 applies.

Capital Allowances

The normal conditions for plant and machinery allowances are applicable (see CA20006) but in addition, an employee can only claim allowances if the asset:听

• is not a cycle or motor vehicle (see EIM36750); and
• was 'necessarily provided' for use in the performance of the duties of the employment or office (see EIM36540).

For further information, see the guidance at EIM36500 onwards.听

Some of the possible grounds for refusing a claim to capital allowances are:

• the money was not spent at all
• the expense was not necessary (usually, because the employer provided, or would have provided, what was needed).
• the item is not being used in the performance of the duties
• the employer met the cost (see CA14000)

Time limits for claims

See EIM36870 concerning the time limit for making capital allowance claims.

Time limits for relief under S336 - the SA provisions and error and mistake provisions apply.

Claims including the purchase of expensive tool boxes

We would normally expect a car mechanic or similar employee to be entitled to allowances for the purchase of a toolbox. The cost of the equipment is not relevant to the 鈥渘ecessarily鈥� test. Do not argue that an employee who chose to purchase an expensive item could have made do with a cheaper version.