Does the reduced co2 threshold of 50G/Km for the Special Rate Pool, effective 2021/22 tax year, apply to existing cars or only to cars bought during 2021/22?
My client purchased a hybrid with co2 emissions of 92 g/Km during 2020/21 and claimed 18% WDA. Can he still claim 18% for 2021/22 or is this now restricted to 6%?
