Are there any special rules for capital allowances for an electric scooter (not a motorbike). Think push scooter with an electric motor. Used exclusively for business (to get to and from train station on travel to client).
Price <£200
I'm not talking about wholly and exclusively, but it is a form of transport, albeit electric.
Just wondering if it would get caught by some special rules?
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These are illegal to use on UK roads and pavements at the moment. You can only use them on private land. There are stiff fines and penalties if you get caught.
These are illegal to use on UK roads and pavements at the moment. You can only use them on private land. There are stiff fines and penalties if you get caught.
How can you post a question asking if CAs/AIA can be claimed on something illegal to use on public paths and roads.
I am not sure that being illegal makes it disallowable, although fines and penalties for its use would not be allowable.
Wow - didn't realise they were illegal. Thanks for the pointer. I think I will have to disallow the expense.
Wow - didn't realise they were illegal.
Discouraging the client from using it might be a better plan.
Tell the lazy sod to set off earlier and walk.
....being careful not to give legal advice (or am I wrong about that? No-one corrected me last time I said it.)
The test for capital allowances is not one of "wholly and exclusively".
The test is simply whether or not the expenditure is on plant and machinery (let's call it "the asset") that is used, to any extent, for the purposes of the qualifying activity. Allowances are then restricted to the extent that the asset is used for purposes other than the qualifying activity.
I don't think the legality of its use comes into the tax analysis. Yes, if the client is going to use it for the purposes of their qualifying activity (and if it's a company, remunerating the director ticks that box), then you can claim the allowances.
What you have though is a complete Wagner (it's pronounced Vargna) of a client.