I have a client who has one of these new-fangled, less than 95 gm of CO2, electric cars. Cost £23000 and qualifies for 100% allowances. I'm just checking I've put the entries in the right boxes - although the answer's right in terms of the final tax bill.
I have £2100 (being the other, run-of-the-mill plant additions) in the AIA box (172).
Then £25100 (being the car and the ROTM additions) in box 107/108
Then in the Qualifying Expenditure section
Box 118 - Expenditure on which first year allowance is claimed - £23000
Box 174 - Designated environmentally friendly machinery and plant - £23000
Box 121 - Other plant and machinery - £2100
Does that look right ? It's not entirely what I expected .....