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.