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Buy a Car
You cannot deduct the full car payment as an expense, you can claim capital allowances based on the CO2 emissions of the vehicle.
From April 2021
CO2 emissions (g/km) Writing Down Allowance (WDA)
0
​
1 - 50
​
Above 50
100% FYA
​
18% WDA
​
6% WDA
From April 2019
CO2 emissions (g/km) Writing Down Allowance (WDA)
0 - 50
​
51 - 110
​
Above 110
100% FYA
​
18% WDA
​
6% WDA
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