Capital allowances for cars – based on CO₂ emissions

First year allowance Main pool Special rate pool
Period Emissions
(g/km)
Allowance Emissions
(g/km)
Allowance Emissions
(g/km)
Allowance
2018 to 2021 50 or below 100% 51 to 110 18% Above 110 8%
2015 to 2018 75 or below 100% 76 to 130 18% Above 130 8%
2013 to 2015 95 or below 100% 96 to 130 18% Above 130 8%
2012 to 2013 110 or below 100% 111 to 160 18% Above 160 8%
2009 to 2012 110 or below 100% 111 to 160 20% Above 160 10%

For more information on capital allowances and annual investment allowances, please click here.