capital allowance query

candykisses

Anyone know what percentage capital allowances can be claimed for a self employed driving instructor on the following vehicle please?

seat leon 1.6 tdi copa se

approx £16k

being bought before 5.4.12

thanks.

chrismac1

I believe the g/km of CO2 of this car is 109, hence under 110, hence 100% capital allowances. Note also that any dual control car bought by a driving instructor wouls go into the "Main Pool" and not the "Car Pool" for the purpose of capital allowances. In the car pool, under 110 is 100%, 110-160 is 20% and above 160 is 10% but in the main pool everything is 100% up to £100k but this is changing down to £25k on for 2012-13. Note also that any personal use element should be deducted if you are oprating as a sole trader or partnership, and if as a company you claim the full capital allowance if bought in the company name, but disclose the personal element on your P11d and hence pay personal tax on it.

candykisses

Thank you