EIM66190 - Tax treatment of lorry drivers: issue or renewal of HGV/LGV licences

Section 343 ITEPA 2003

Where an employed lorry driver meets the cost of the issue or renewal of an LGV licence (formerly HGV licence) and any related medical expense costs, these costs are deductible within section 343 ITEPA 2003 (paragraph 12(a) in the table at subsection (2)), see List 3 and EIM32900. The licence should be renewed every 5 years from the age of 40.