I have been asked for advice about the availability of capital allowances on a new electric car. (I have the impression that the salesman is trying to push the capital allowances angle to clinch the deal.) The vehicle will qualify for 100% first year allowance if this is a purchase but I am wary. The purchase by a limited company is being financed through a Private Car Purchase agreement with a substantial deposit (39.5% of cost) followed by 36 monthly payments and then a final large sum (36% of the original cost). In addition there is a clause in the agreement whereby the company may appoint the dealer to sell the vehicle rather than pay that final sum. Any advice will be much appreciated.