Last updated: 14 October 2026
Can you lower your tax by claiming the cost of HGV training?
It depends on whether you are self-employed or employed, and why you are training. Self-employed drivers can usually claim training that updates or expands skills for their existing trade, which can include an HGV licence if they already work in haulage or driving. Employees can’t normally claim tax relief for training they pay for themselves. If an employer pays for work-related training, it is usually tax-free for the employee.
Self-employed: what HMRC allows
HMRC has updated its Business Income Manual guidance to clarify that sole traders can deduct training costs that:
- maintain or update existing skills
- help them keep pace with technology or industry changes
- add new skills related to their existing trade
Training to start a completely new trade isn’t allowable, because it is a capital cost of setting up the new business.
Examples
| Situation | Allowable? |
| A self-employed van courier trains for a Category C licence to take on larger delivery jobs | Usually yes |
| A self-employed HGV driver takes a Driver CPC course | Yes |
| A self-employed electrician trains as an HGV driver to change career | No |
| A builder adds a forklift licence for site work | Usually yes |
Employees
- Paid by your employer: work-related training is exempt from tax and NIC
- Paid by you: usually no tax relief, even if the training is relevant to your job
- Driver CPC: if your employer requires it and reimburses you, it is tax-free
Limited company drivers
If your own company pays for training that is work-related, the cost is deductible for corporation tax and is not a taxable benefit for you as a director-employee.
What you can claim
- Course and test fees
- Medical examinations required for the licence
- Theory and hazard perception tests
- Travel to the training centre (for allowable training)
- Driver CPC periodic training
Example
A self-employed courier spends £2,400 on Category C training to take on HGV work for the same customers. As a basic-rate taxpayer, she saves £480 of income tax and £144 of Class 4 NIC.
Records to keep
Invoices, course details and a short note explaining how the training relates to your existing work. This helps if HMRC asks.
Training for employees
Work-related training that an employer pays for is normally tax-free for the employee and deductible for the business. That includes courses, course materials and reasonable travel to the training. Training that is mostly a personal reward, such as a leisure course, may be a taxable benefit.
Claims HMRC often challenges
HMRC looks closely at courses that give you a new skill for a new trade, such as a self-employed electrician taking a pilot’s licence, because these are capital or personal costs. Keep the course outline, invoice and a note of how it relates to your current work. Travel and accommodation for a deductible course can usually be claimed too.
Frequently asked questions
Can I claim HGV training if I’m unemployed?
Not against a trade you don’t yet have. You may be eligible for government-funded Skills Bootcamps.
Is the Driver CPC allowable?
Yes, for working drivers.
Can I claim training from before I started trading?
Pre-trading costs within 7 years can be claimed if they would have been allowable once trading.
Does VAT apply?
Many training courses include VAT. If you are VAT-registered, you can usually reclaim it.
Related: what expenses can I claim for business and sole trader tax returns.
Talk to Accotax
Want this handled for you? Our team at Accotax can help with training costs and tax. See our sole trader accountants service, or contact us for a free, no-obligation quote.
This page is general guidance based on HMRC rules for the 2026/27 tax year, checked against gov.uk on 14 October 2026. It is not personal advice, so speak to an accountant about your own situation.
