Workers with non-compliant vehicles can claim if their journey was "exclusively for the purposes of the trade".
Ulez was expanded to include all of London's boroughs on Tuesday.
"This is a shot in the arm for sole traders, whose businesses will be hit by the Ulez charge from today," said Craig Beaumont of the Federation of Small Businesses (FSB).
Those who are self-employed are able to claim tax relief on their travel expenses, including low emission zone charges, through their self assessment tax return.
This type of tax relief does not apply to commutes or non-business travel costs.
In a statement HMRC said:
"Self Assessment customers are entitled to tax relief on travel expenses, including low emission zone charges, if they have been incurred wholly and exclusively for the purposes of the trade.
"When a self-employed individual claims an allowable expense, the amount is deducted fully from their taxable profits."
I suspect that there will be a rise in the number of self employed people driving in London, and I doubt that HMRC has the will or manpower to investigate this anomaly!
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