If by works vehicle you mean a company car or van, then examine the allowance made in the SCC under People cost item 13 (n) for a company vehicle. Most company vehicles nowadays are sourced through a leasing company with packages that often include 'cost of use' including tyre replacement and other ancillaries as 'wear and tear'.
This is not always the case, however, but hopefully you will have already been through the process of auditing and confirming the various components within People cost to know and understand what the breakdown (forgive the pun) includes for.
This is not always the case, however, but hopefully you will have already been through the process of auditing and confirming the various components within People cost to know and understand what the breakdown (forgive the pun) includes for.