ULEZ: How will it impact you as a locum?

The Ultra Low Emission Zone (ULEZ) expansion has come into place from the 29th August 2023 affecting all personnel driving a certain car (see here to see if your car is impacted) who will have to pay a daily charge (￡12.50 per day) when entering the ULEZ zone. This will also impact all locums and residents who commute in and out of the zone. Unlike locums there is unfortunately no relief for residents.

Below we have compiled a list of common questions that we have been asked which we hope will help our readers.

What type of cars are going to be impacted?

It typically applies to diesel cars made before 2015 and petrol cars from before 2005.

What is the daily charge?

The daily charge for entering a ULEZ zone is ￡12.50.

What is the ULEZ area?

The article image above highlights the expanded ULEZ zone

What is the penalty for non-compliance?

The fine for non-payment is a hefty ￡90 if paid within 14 days and an even-heftier ￡180 thereafter.

If you feel you are someone who can forget then we advise you to set your car for auto pay – please refer to here for more details.

Can I get my employer to reimburse me for this?

If you are a resident Optometrist, Pharmacist, Dentist, etc. then the answer is most likely, no ?. But this could be something you can raise at your next appraisal and ask for a pay rise to compensate for this increase in cost.

If you a healthcare practitioner who is mobile (works across a few branches) or does domiciliary then you should be able to claim for this as an expense through your normal expense procedures.

If you are a locum we suggest that you consider increasing your rates to compensate for this increase in costs, otherwise it will be an additional cost for you to absorb and hence reducing your net rate – which means you could be indifferent to locuming somewhere more local for less pay

What is the ULEZ scrappage scheme?

To help Londoners transition to the new rules, Sadiq Khan announced a scrappage scheme, where anyone with an eligible non-ULEZ compliant vehicle can get a ￡2000 grant if they scrap it - more details here

What about tax relief?

Locum drivers will be able to claim tax relief on the daily Ultra Low Emission Zone charge.

Locums will be able to claim the expense if the trip into London's ULEZ was "solely for business" (if they have been incurred wholly and exclusively for the purposes of the trade) - so if you are carrying out a locum day within the ULEZ zone, you are able to claim tax relief on their travel expenses, including low emission zone charges, through your self assessment tax return.

Still a cost ?? but at least some relief for the locums who are caught out by the expansion to ULEZ.

This type of tax relief does not apply to commutes or non-business travel costs.

In summary if you have a car which is not ULEZ complaint your options are:

·???????? To change your car;

·???????? To increase your daily rate (your salary);

·???????? To choose not to locum in the ULEZ zone;

·???????? To choose to travel using public transport; or

·???????? To pay the charge and absorb the cost

Looking for more advice? Drop us a message.

About the Author:

Mo Chaudhry?is a dual qualified Optometrist and Chartered Accountant and heads the Accountancy department at Locumkit. With his unique background he assists locums to practice owners in the Optical industry with their accounting affairs and helping their businesses.

Mo reflects on his own position as a locum Optometrist and uses that to provide fellow locums, like him on financial advice and his knowledge of the industry first hand to assist multiples with their VAT, payroll and all other accounting needs. It is due to his unique background that he can say he is a specialist for the Optical industry.

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