As a business owner, you can claim a tax deduction for motor vehicle expenses you incur as part of running your business, for example, fuel and servicing. You can claim expenses for cars and certain other vehicles. 

The way you calculate your claim depends on your business structure and the type of vehicle you are claiming for. 

If you use your vehicle for both business and private use, you can only claim for the business use portion of the expenses. You cannot claim for private use