1.6 (iii) Cars

Question 1

For capital allowances which vehicles will be treated in the same way as “standard” pieces of plant and machinery? x4

Answer 1

Lorries, vans, trucks, motorcycles

Question 2

When determining the CAs rate available re: cars, what do we need to consider?

Answer 2

We need to consider the CO2 emissions of the car

Question 3

Which emissions goes with which rate and which pool does it go in? re: cars x3

Answer 3

• 0g/km - 100% FYA where the expenditure incurred before 1 April 2025
• 1-50g/km - 18% WDA in general pool
• > 50g/km - 6% WDA in special rate pool

Question 4

For a 0g/km cars expenditure to be given the 100% FYA, what date does the expenditure need to have been incurred?

Answer 4

Incurred before 1 April 2025.