Delivery Driver Expenses 2026: What Can You Claim?
Delivery drivers can claim mileage (45p/mile for cars, 20p/mile for bicycles), mobile phone costs, equipment, thermal bags, and platform fees as allowable expenses against their Self Assessment tax bill. A driver earning £25,000 and claiming all eligible expenses can typically reduce their tax bill by £600–£900 per year.
Key Takeaways
- Mileage allowance is the largest deduction — 45p/mile for cars (first 10,000 miles), 20p/mile for bicycles
- You cannot claim actual fuel costs and mileage allowance at the same time — choose one method
- Mobile phone claims are proportional to business use only
- Everyday clothing is not claimable — only protective or branded work gear
- Keep all receipts and a mileage log for at least 5 years
What Mileage Can Delivery Drivers Claim in 2026?
Mileage is almost always the biggest allowable expense for delivery drivers. HMRC's approved mileage allowance rates for 2025–26 are:
- Car or van: 45p per mile for the first 10,000 business miles, then 25p per mile
- Bicycle: 20p per mile
- Motorcycle: 24p per mile
"You can claim simplified expenses using a flat rate based on the miles you travel for business." — HMRC Simplified Expenses — GOV.UK
You must choose between the mileage method and the actual costs method (fuel, insurance, servicing, depreciation). You cannot combine both. For most delivery drivers, the mileage method is simpler and produces a larger deduction.
Example: 8,000 miles in a car
8,000 miles × 45p = £3,600 deduction. If you're a basic-rate taxpayer (20%), that saves you £720 in Income Tax, plus reduces your Class 4 National Insurance bill.
Can You Claim Your Mobile Phone as a Delivery Driver?
Yes — but only the proportion used for business. If you use your phone 70% for work (navigation, accepting jobs, platform app), you can claim:
- 70% of your monthly contract or SIM bill
- 70% of the cost of a new handset purchased for work
- 100% of a data SIM used exclusively for the delivery app
Keep a record of how you calculated the business percentage. A note in your accounts file is sufficient — HMRC does not require a specific format.
What Equipment Can Delivery Drivers Claim?
Any equipment you buy solely or mainly for your delivery work is allowable. Common claimable items include:
- Insulated thermal delivery bags (100% claimable)
- Bicycle accessories — lights, locks, panniers — used for deliveries
- Phone mount for your vehicle or bicycle
- Portable battery pack for keeping your phone charged on shift
- GPS device if used specifically for deliveries
If an item is used partly for personal use, you can only claim the business proportion. Keep receipts for every purchase.
Can You Claim Platform Fees and Subscriptions?
Yes. Any fees paid directly to the platform as part of earning your income are allowable expenses. This includes:
- Commission or service fees deducted by the platform before you are paid
- Subscription fees for premium access (for example, a Deliveroo equipment rental charge)
- Any transaction or payment processing fees
Note: platform fees are often already deducted from your gross earnings before you see the figure. Always base your income declaration on your gross earnings (before platform deductions), then claim fees as a separate expense.
What Clothing Can Delivery Drivers Claim?
HMRC has strict rules on clothing. You can only claim:
- Protective clothing required for safety — hi-vis jacket, waterproof trousers
- Branded uniform or gear supplied or required by the platform
- Helmets used for bicycle or motorcycle deliveries
Can You Claim Insurance as a Delivery Driver?
Yes — the business proportion of insurance is allowable. This includes:
- Hire and reward (H&R) insurance, which is required to carry goods for payment
- The business portion of your vehicle insurance if you use your personal vehicle for deliveries
- Public liability insurance if you hold it independently
Standard personal vehicle insurance does not cover delivery work. If you are caught delivering without H&R cover, your policy may be void. Most platforms require you to arrange your own H&R insurance.
Full Delivery Driver Expenses Table 2026
| Expense | Claimable? | Notes |
|---|---|---|
| Car/van mileage (first 10,000 mi) | ✅ 45p/mile | Cannot combine with actual costs |
| Car/van mileage (over 10,000 mi) | ✅ 25p/mile | Same tax year |
| Bicycle mileage | ✅ 20p/mile | Deliveroo, Bolt Food riders |
| Mobile phone (business %) | ✅ Proportional | Keep calculation note |
| Thermal delivery bags | ✅ 100% | Keep receipt |
| Hire and reward insurance | ✅ 100% | Required for delivery work |
| Platform commission fees | ✅ 100% | Claim on gross income basis |
| Protective clothing / hi-vis | ✅ 100% | Must be work-specific |
| Helmet (bicycle/motorcycle) | ✅ 100% | Keep receipt |
| Bicycle repairs and servicing | ✅ Business % | If used for deliveries |
| Everyday clothing | ❌ No | Not allowable — HMRC rule |
| Food and drink on shift | ❌ No | Not allowable for self-employed |
| Parking fines | ❌ No | Penalties are never deductible |
| Trading Allowance (alternative) | ✅ £1,000 flat | Use instead of itemised expenses if lower income |
How Long Must You Keep Expense Records?
HMRC requires you to keep all records for at least 5 years after the 31 January Self Assessment deadline for the relevant tax year. For 2025–26, that means keeping records until at least January 2032.
What to keep:
- Mileage log — date, start point, destination, miles, purpose
- Receipts or invoices for every expense claimed
- Bank statements showing payments
- Platform earnings statements (available in your driver app)
Free record-keeping options
A simple spreadsheet with one row per journey or expense is sufficient for HMRC. Many drivers also use the notes app on their phone to log mileage in real time, then transfer to a spreadsheet weekly.
If HMRC opens an enquiry into your return, you will need to produce these records. Missing records can result in disallowed expenses and a penalty.
Delivery Driver Expenses: Frequently Asked Questions
Can delivery drivers claim mileage on a bicycle?
Yes. HMRC allows 20p per mile for bicycle use on business journeys. Deliveroo and Bolt Food riders on bicycles can claim this rate on every delivery mile.
What is the HMRC mileage rate for delivery drivers in 2026?
45p per mile for the first 10,000 miles in a car or van, 25p per mile after that. Bicycle riders claim 20p per mile. Motorcycle riders claim 24p per mile.
Can I claim my mobile phone as a delivery driver?
Yes, but only the business-use proportion. If you use your phone 70% for work deliveries, you can claim 70% of your monthly bill and the business share of any handset cost.
Can delivery drivers claim clothing as an expense?
Only protective or branded clothing required for the job — such as a hi-vis jacket or a platform-branded thermal bag — can be claimed. Everyday clothing, even if worn for deliveries, cannot be claimed.
How long must I keep expense records?
HMRC requires you to keep all expense records for at least 5 years after the 31 January Self Assessment submission deadline for that tax year.
Can I claim food and drinks as a delivery driver?
Generally no. HMRC does not allow food and drink expenses for self-employed workers unless there is a specific business purpose. Regular meals during shifts are not claimable.
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