Car ownership for sole trader

Connacht

Folks,

Does a car used by a self-employed sole trader have to be owned under the name of that self-employed person, or is it ok if the name on the vehicle registration cert is the spouse's? For the purposes of allocating depreciation to the work-related non-commuting useage.

Thanks.

SureYWouldntYa

The cost of the vehicle wasn't borne by the sole trader so it's hard to justify

For tax purposes you cannot claim depreciation but instead claim capital allowances on the cost over 8 years

The mileage incurred could be justified as an expense, but the capital outlay wouldn't be in terms of claiming capital allowances