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Capital Allowances question - Driving instructor?

I have purchased a car and am a self employed driving instructor, what is the maximum capital allowance I can claim in the first year?

Usually the maximum capital allowance is 拢3,000. You are entitled to 25% per annum on a reducing basis subject to a maximum of 拢3,000. There is however a first year allowance of 100% on expenditure incurred between 17 April 2002 and 31 March 2008 on new cars with CO2 emissions not exceeding 120 gm/km.

these might help

http://www.hmrc.gov.uk/capital_allowance...
http://www.cap-allow.com/

http://www.eca.gov.uk/

i think you can claim the tax on 50% of the purchase price in the first year then reducing to 25% thereafter until you are down to zero.

50% First Year allowance
25% W.D.A thereafter

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