Is a TfL Approved Dash Cam Tax Deductible for Uber Drivers?

For most self-employed Uber drivers, a dash cam bought for work is a business cost, but how you claim it depends on how you claim your car costs.

This is general information, not tax advice. Tax rules change, and your situation may be different. Check with an accountant before you file.

Uber drivers are self-employed for tax

For tax purposes, Uber drivers in the UK are treated as self-employed. You pay income tax and National Insurance on your profit, which is your earnings minus allowable business expenses.

Costs that are wholly for your business can reduce your tax bill. A dash cam fitted to your PCO car to protect you while you work is a business cost in principle. The question is how it fits with the way you claim everything else about the car.

It depends on how you claim car costs

Self-employed drivers can claim vehicle costs in one of two ways. You generally have to stick with the same method for as long as you use that vehicle for the business.

Option 1: Actual costs

You claim the real costs of running the car: fuel, insurance, repairs, servicing, rental or finance costs, and so on. If you also use the car personally, you only claim the business share.

Under this method, your dash cam and its fitting are equipment for your business. Depending on how you account, you can usually claim the full cost against your profits in the year you buy it, either as an expense or through capital allowances such as the Annual Investment Allowance.

If the car is used personally too, claim the business-use share. For example, if 90% of your mileage is business, claim 90% of the camera cost.

Option 2: Simplified mileage

You claim a flat rate per business mile instead of actual costs. For cars, that’s 45p per mile for the first 10,000 business miles in the tax year, and 25p after that.

The flat rate is meant to cover the cost of buying and running the vehicle. That’s where it gets grey. Whether a camera fitted to the car counts as part of the vehicle cost, and so is already covered by the mileage rate, is a question for your accountant.

Don’t assume you can claim both the mileage rate and the camera. Get advice first.

What about monthly dash cam fees?

A monthly subscription is an ongoing cost, not equipment. It’s generally treated as an expense in the year you pay it, if you’re claiming actual costs. The same question applies if you use simplified mileage.

One practical point: a one-off purchase is one receipt. A subscription is 12 invoices a year to keep track of.

Other dash cam costs you might be able to claim

Depending on your method, these may also count as business costs:

• Professional fitting. Usually treated as part of the cost of the camera.
• SD cards and replacements.
• The ICO data protection fee. If you use a camera in a vehicle you work in, you’ll usually need to pay this fee. It’s a business cost in its own right, not a vehicle cost. Most small businesses pay the lowest tier, currently £52 a year.
• Cloud footage storage, if charged separately.

Making Tax Digital

Making Tax Digital for Income Tax started in April 2026 for self-employed people with qualifying income over £50,000. If you’re in it, you need to keep digital records and send quarterly updates. Store dash cam receipts digitally from the start. It saves hassle later.

Keep the paperwork

Keep records of:

• Your receipt for the camera and fitting
• Any monthly invoices
• Your ICO fee receipt
• Your business and personal mileage
• Which method you use for vehicle costs

HMRC can ask for evidence of any expense you claim.

Frequently asked questions

Can Uber drivers claim a dash cam on tax?

Usually yes, as a business cost, if you claim actual vehicle costs. If you use simplified mileage, ask an accountant whether it’s already covered.

Can I claim a dash cam and the 45p mileage rate?

This is a grey area, because the mileage rate is meant to cover buying and running the vehicle. Get advice before claiming both.

Is the ICO fee tax deductible?

It’s generally a business expense, separate from vehicle costs.

Can I claim the full cost of the dash cam in one year?

Often yes, if you claim actual costs. You may need to reduce it for personal use.

Is a monthly dash cam subscription tax deductible?

Generally it’s treated as an expense in the year you pay it, subject to how you claim vehicle costs.

Next steps

Speak to an accountant who works with taxi and PHV drivers. Then pick a camera that keeps the numbers simple. One clear receipt is easier to claim than years of monthly invoices.

See Traknova’s TfL-approved dash cams, one-off price from £299 →