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View Full Version : 100% first year capital allowance on low emission cars


harvey
20-02-2011, 07:40
With the upcoming changes to the higher tax bracket I've been doing some research into cars which would have a lower BIK when my current car comes up for change.

The Toyota Prius hybrid seems a good option, and from the company's point of view I believe that as this vehicle omits less than 110g/km of co2 it would have a 100% first year capital allowance.

I just wondered if that would be the case for a used or ex-demo vehicle, or is it only applicable to new vehicles?

rbullivant
23-02-2011, 07:08
New only I i remember correctly