Capital allowances on cars

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Owner-Managed Businesses

Guidance

Summary of capital allowances on cars

The current capital allowance rates applicable to cars are as follows:

Pool type	Description of car	Rate	Legislation
Main rate pool	New and unused cars with CO2 emissions of 50g/km and below	18%	CAA 2001, s 104AA
Main rate pool	Secondhand cars with CO2 emissions of 50g/km and below or a secondhand electric car	18%	CAA 2001, s 104AA
Special rate pool	New or secondhand cars with CO2

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