HMRC has confirmed that workers with non-compliant vehicles will be able to claim if their journey was made ‘exclusively for the purposes of trade’. This does not include travel to work or commuting costs.

The new Ultra Low Emission Zone (ULEZ) charge has been extended across all London boroughs from 29 August so that older cars will have to pay a £12.50 daily fee to enter the area with a penalty charge of £180 for failure to pay. The fee is in force 24/7.

Nine in 10 cars driving in outer London on an average day are already compliant with ULEZ standards so their drivers will not have to pay the ULEZ daily charge. However, 20% of vans do not meet the new low pollution levels.