The Logbook

Articles for drivers.

Each article is checked against the official sources it lists, and dated.

• Electric car for private hire: why cheaper charging does not always mean the mileage rate wins

  Running an electric car costs less per mile, so the flat mileage rate often looks like the better deal. But a new electric car bought in time can claim its full cost (less any private use) against tax in year one under actual costs, and choosing the mileage rate first shuts that door for as long as you keep the car.

• Sole traders and landlords earning more than £30,000: why 2025 to 2026 is the year that decides it

  Making Tax Digital for Income Tax becomes compulsory for sole traders and landlords with qualifying income over £30,000 from 6 April 2027. Whether you are over that line is worked out from your 2025 to 2026 tax return, the one most drivers are filling in right now.