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Capital Allowances on a motorbike/sidecar business

Capital Allowances on a motorbike/sidecar business

My client has runs trips on a motorbike/sidecar. He bought the motorbike in April 2012. What, if any, capital allowances can be claimed? Its a sole trader business.

With the side car it has 3 wheels.

CA23510 - Plant and Machinery Allowances (PMA): cars: outline - meaning of ‘car’.   Motor cycles are specifically included in the definition of a car for capital allowances purposes where the expenditure was incurred before 1 or 6 April 2009. Expenditure incurred on a motor cycle after these dates is not treated as being on the provision of a car. A motor cycle is defined (in the Road Traffic Act of 1988) as a mechanically propelled vehicle, other than an invalid carriage, with less than four wheels. The unladen weight must not be more than 410 kilograms.

Does this mean I can claim AIA and just restrict for any personal use?

Thank you


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06th Dec 2012 12:51

AIA on motorcycles

Yes, that is exactly right

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