(CAA 2001, s. 52)

(In-Depth: ¶237-000ff.)

Subject to the general exclusions listed at ¶11-150, full 100% allowances are available for the following types of expenditure incurred by a business of any size. If full first-year allowances (FYAs) are not claimed, a writing-down allowance (WDA) is normally available on a reducing balance basis (see ¶11-300). See ¶11-120 for the temporary FYAs announced legislated for by FA 2021.

Nature of expenditure

Authority (CAA 2001)


Zero-emission cars

s. 45D

On expenditure incurred before 1 April 2025. See ¶11-600

Cars with very low CO2 emissions

s. 45D

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