How can ferry costs be claimed for tax purposes?
For employees who use a ferry connection to travel to work, the ferry route must not be included in the distance. Therefore, the travel allowance cannot be claimed for this part of the journey. However, the ferry costs can be fully deducted as business expenses. Enter these expenses in Form N under "other business expenses".
You have a route of 16 kilometres, but travel 1 kilometre of it by ferry. Then enter 15 kilometres for the calculation of the travel allowance and enter the total ferry costs incurred for the tax year under ferry expenses.
