Cars
To access this screen, select Data
Entry | Claims for Capital Allowances
Writing Down Allowance rates
| Type / WDA |
From April 2008 |
From April 2009 |
From April 2012 |
Notes |
| General pool |
25% |
20% |
18% |
Hybrid rates for existing pool where period straddles April |
| 'Special rate' pool |
10% |
10% |
8% |
Hybrid rates for existing pool where period straddles April |
Cars purchased on and after 1/6 April 2013
Cars bought on and after 1 April 2013 for businesses in the charge to
corporation tax, and on and after 6 April 2013 for businesses in the charge
to income tax will be written down depending on their CO2 emissions.
Expenditure incurred on cars will be allocated to one of the two general
plant and machinery pools depending on their CO2 emissions.
- Expenditure on cars with CO2 emissions of 130g/km or below will
be allocated to the main pool, attracting writing-down allowances
of 18 per cent a year, and
- Expenditure on cars with CO2 emissions above 130g/km will be allocated
to the 'special rate' pool, attracting writing-down allowances of
8 per cent a year
- Certain cars with a lowered CO2 emissions threshold of 95g/km will
qualify for 100 per cent first-year allowances (due to expire in 2015)
Cars purchased on and after 1/6 April 2009
Cars bought on and after 1 April 2009 for businesses in the charge to
corporation tax, and on and after 6 April 2009 for businesses in the charge
to income tax will be written down depending on their CO2 Emissions.
Expenditure incurred on cars will be allocated to one of the two general
plant and machinery pools depending on their CO2 emissions.
- Expenditure on cars with CO2 emissions of 160g/km or below will
be allocated to the main pool, attracting writing-down allowances
of 20 per cent a year, and
- Expenditure on cars with CO2 emissions above 160g/km will be allocated
to the ‘special rate’ pool, attracting writing-down allowances of
10 per cent a year
- Certain cars with a lowered CO2 emissions threshold of 110g/km
will qualify for 100 per cent first-year allowances
Cars purchased prior 1/6 April 2009
Cars bought prior1 April 2009 for businesses in the charge to corporation
tax, and 6 April 2009 for businesses in the charge to income tax will
continue to be written down as follows
- Expenditure on cars with very low CO2 emissions (up to 110g/km)
can qualify for 100 per cent first-year allowance
- Expenditure on cars costing over £12,000 will be dealt with individually
with a WDA of 20 per cent straight line with an annual restriction
amount of £3,000
