Capital allowance thresholds coming down for cars
If you have a car that you use for business, you should familiarise yourself with the change in capital allowances for tax relief.How is works now
You can currently claim a 100% first year allowance if you purchase a new car with CO2 of 75g/km or less. An 18% writing down allowance is available for cars with CO2 emissions between 76 and 130g/km, with higher emission cars qualifying for an 8% allowance. The threshold for disallowing a proportion of leasing costs for leased cars is also 130g/km.New changes arising
These thresholds are to be reduced to 50 and 110g/km from 1 April 2018. On a brighter note, the availability of the 100% first year allowance itself has been extended to 31 March 2021.
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