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Vehicle Contract Hire/Leasing

Anyone knowledgeable about the tax breaks on leased vehicles?

I'm considering leasing a vehicle for my business. The HMRC website is as clear as mud, I know that the rental is allowable against profit for vehicles costing £12k or less with a sliding scale for those over that. However, does this apply to commercial vehicles i.e. a pickup? Is a commercial 100% allowable?

Also, I take it that the 50% VAT allowance only applies to commercials and not to cars?

Cheers,

Stuart

Comments

  • Bean_Counter
    Bean_Counter Posts: 1,496 Forumite
    Part of the Furniture 1,000 Posts Combo Breaker
    Hi Stuart,

    As far as I can tell, the £12K thing doesn't apply to vans.

    In addition, the 50% VAT reduction is only if there is private use of the car.

    All the info I've looked refers to cars and I have not found anything on this subject for leased vans. In summary, I think that 100% of the rental is allowed for tax and 100% of the VAT is recoverable. However since I am not 100% certain, contact HMRC for verification from them.
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