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Capital allowances for cars query

Capital allowances for cars query

When the regulations say expenditure on cars brought from April 2009 would go into the main 20% pool if CO2 emissions do not exceed 160g/km; can I confirm that means physically purchased and NOT when the car was first registered. Can I also confirm that the WDA restriction of £3K would not apply for cars exeeding £12K if the cars emissions did not exceed 160g/km. God I am probably making it very confusing but thank you as alway in advance for any comments for my small brain.


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01st Dec 2011 00:46

similar to another question

If car already owned when rules changed the cap still applies and the car stays in it's separate pool until april 2013

all new purchases are co2 rated and come in on the date purchased irrespective of the date registered 

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04th Dec 2011 12:11

Thank you Marion

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