The rate of capital allowances for cars is determined primarily by the level of engine emissions, the idea being to encourage businesses to buy cars that are more fuel-efficient and have a less damaging environmental impact.
The capital allowances definition of ‘car’ covers any ‘mechanically propelled road vehicle’ except:
•a vehicle of a construction primarily suited for the conveyance of goods or burden of any description (e.g. a van); or
•a vehicle of a type not commonly used as a private vehicle and unsuitable for such use (e.g. a police car).