The 100% first year allowance for expenditure incurred on cars with low carbon dioxide emissions changed for cars bought from 1st April 2016.
The CO2 emission thresholds which determine the rate at which capital allowances are given are as follows:
– 75g/km or less are eligible for a 100% FYA
– over 75g/km but not more than 130g/km are written at 18% per annum
– over 130g/km are written down at 8% per annum
Last updated: 11 April 2019