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Special Rate Pool

6% or 8%

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I would like to clarify that the WDA available in the special rate pool will drop from 8% to 6% for cars with emissions above 110g/km from 1/6 April 2019, only for cars purchased from 1 April 2018. So any vehicle purchased from say April 2015 to March 2018 would still qualify for a WDA of 8% in 2019/20 if the emissions were between 76 – 130g/km.

I appreciate that there may be a hybrid calculation based on the accounting year but the first port of call is presumably still the date of purchase?


Thank you for any assistance. 

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By Duggimon
08th Mar 2019 10:11

The change in percentage applies to the pool, not the assets. There is not a new 6% pool, the 8% pool becomes the 6% pool so the date of purchase makes no difference to the rate of WDA available after April 2019.

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Replying to Duggimon:
By possep
08th Mar 2019 11:33

Agreed - the original date of purchase and CO2 emissions determined whether the car was in the main rate pool or the special rate pool. Therefore anything in the 8% pool at 31.03.2019/05.04.2019 will receive a WDA @ 6% going forward.
Many thanks

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