2018/19 Capital Allowances on Motor Cars

When does the reduced CO2 emissions apply from?

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The HMRC .gov.uk website (and several respected accountancy and other websites) are showing 18% allowance available on CO2 emissions between 75 and 130G/Km, however several other websites are showing that from 1st April 2018 this has been reduced to 50 to 110 G/Km.

Can anybody confirm which is correct?

Replies (8)

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Portia profile image
By Portia Nina Levin
10th Sep 2018 16:54

They're both correct, it depends on when the vehicle concerned was first registered.

Thanks (1)
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By colinx
11th Sep 2018 08:38

Thanks Portia. Just to clarify, I was considering a vehicle (not low emissions qualifying) being purchased during the 2018/19 tax year. So if I'm understanding this correctly, to qualify for 18% WDA the CO2 emissions must fall between 50 - 110 G/Km, and the CO2 values from 75 - 130 G/Km refer to cars purchased in previous tax years?

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Replying to colinx:
By Paul D Utherone
11th Sep 2018 16:58

It still depends on when the expenditure is incurred.

2018-19 could be based on accounts for the year ended 30/4/2018, most of which falls before 6/4/2018

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By colinx
13th Sep 2018 10:59

Thanks Paul,

It's a taxi driver client who was looking to buy a second hand car this month and wanted to know what the current CO2 thresholds were, so it's going to be 50 - 110 G/Km.

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Replying to colinx:
Portia profile image
By Portia Nina Levin
13th Sep 2018 12:47

Scrub that. I've RTFL!

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Replying to Portia Nina Levin:
By Paul D Utherone
13th Sep 2018 14:35

:) so have I as I doubted myself

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By colinx
13th Sep 2018 13:37

Sorry Portia, I've no idea what that means?

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Replying to colinx:
Portia profile image
By Portia Nina Levin
13th Sep 2018 14:12

It means I can safely be ignored.

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