The exact capital allowance on a car bought for business use will depend on when you bought it and its CO2 emissions.
If you bought the car after April 2021, you could claim the full value of the car as 100% first year allowances for a new and unused car with zero emissions (or an electric car).
You can claim 18% of the car’s value if it’s a second-hand electric car or a new or second-hand car with CO2 emissions of 50g/km or less.
You can claim 6% of the car’s value if it’s new or second-hand with more than 50g/km in CO2 emissions.
Cars bought between April 2018 and April 2021 are slightly different.
You can claim the full value of the car as 100% first year allowances if it’s new, unused, and the CO2 emissions are 50g/km or less (or it’s electric).
You can claim 18% of the car’s value if it’s a second-hand electric car or a new or second-hand car with CO2 emissions of 110g/km or less.
You can claim 6% of the car’s value if it’s new or second-hand with more than 110g/km in CO2 emissions.