Claiming car MOTs, services and repairs as an expense
Generally these are not valid business expenses.
A business can only claim the vehicle servicing and repairs when the business owns the vehicle. If the vehicle is actually owned by a director or employee then this is not an allowable expense claim.
The mileage rate (an amount claimed per business mile driven) is designed to cover any wear and tear on the vehicle in addition to the actual fuel used.
If the vehicle is a hire car then repairs and servicing can often be claimed.
Please seek assistance first.