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The capital allowance rates that apply when acquiring a vehicle for business purposes

Buy a Car

 

You cannot deduct the full car payment as an expense, you can claim capital allowances based on the CO2 emissions of the vehicle.

From April 2021

CO2 emissions (g/km)       Writing Down Allowance (WDA)

0

1 - 50

Above 50

100% FYA

18% WDA

6% WDA

From April 2019

CO2 emissions (g/km)       Writing Down Allowance (WDA)

0 - 50

51 - 110

Above 110

100% FYA

18% WDA

6% WDA

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