Policy paper

Capital allowances for business cars

This tax information and impact note extends the 100% First Year Allowance (FYA) for businesses purchasing low emission cars for a further 3 years to 31 March 2021.

From:
HM Revenue & Customs
Published
2 November 2016

Documents

Capital allowances for business cars

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This measure is designed to support transition in the UK to cleaner zero and ultra-low emission vehicles which will help improve air quality in the UK’s towns and cities and protect the environment for the next generation.

Updates to this page

Published 2 November 2016

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