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First Year Allowances - Cars with Low Carbon Dioxide Emissions

Monday, 3rd March 2008

Categories: Funding - North East

First Year Allowances - Cars with Low Carbon Dioxide Emissions

Description

This scheme encourages businesses to purchase vehicles with low carbon emissions. 100% of costs can be set off as first year allowances for tax purposes.

Eligibility

The car must be new, primarily for use as a passenger vehicle (not goods) and must either produce less than 120 gm per kilometer of CO2 or be an electric car.

Contact

HM Revenue and Customs

t: 020 7147 2541

w: http://www.hmrc.gov.uk/capital_allowances/cars.htm

 

 

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