Motor vehicle expenses other than mileage can only be claimed if the vehicle is a company vehicle and is not owned personally
If the car is owned by the company, normal expenses (such as maintenance, running costs, and car insurance) are tax-deductible.
Where expenses have been incurred that were unnecessary, for example, having alloy wheels fitted for aesthetic reasons, then this is not claimable. These unnecessary expenses would be deemed as a benefit in kind for the employee.