The answer to this question is both yes and no. It depends on who is making the claim and for what to use. Expenses can be categorized as business or personal use and depending on the case they can be tax deductible. It can become a bit complicated when a business car is also used for personal trips or a personal car is used for business trips. http://abautorepairtireshop.com/ brings you the following guide.

Personal Use

The car in question can be either personal or it can be a business car. What is important is that the car is used for personal travels. When the car is used for personal travels, none of the expenses associated with it is tax deductible. This includes gas, parking, tolls, and several other expenses, including car washes.

Business Use

Business use can be with either a personal or a business car. If the vehicle is used for example to travel from the workplace to another office location or to a customer, expenses are tax deductible. This includes car washes and even other small things such as an air freshener.

Car is your Business

For example you are a Uber Driver.  Can you write off your car?  Absolutely.  Find out more here

In both cases, it is better to check with your tax accountant just to be safe. He might be able to determine if something is tax deductible and if something is not. Things can become blurry when using a personal car for business use. Mixing personal with business use can make the entire tax return process quite complicated and you can miss on some deductions or you risk trying to deduct an expense that may not be eligible. The tax system is way too complicated and most people do not even know what expenses they can deduct. At the same time, the legislation changes every year and it is possible to get things wrong. The best bet is to check with a tax accountant as he should be aware of any changes that might save you money or might cause you to lose some.