The Capital Allowances Act 2001 (Cars Emissions) Order, SI 2016/984, extends the availability of 100% first-year allowances for low-emission cars for a further three years until 31 March 2021. The order reduces the qualifying CO2 emissions threshold for the first-year allowance to 50 gms/km and for the main rate allowance to 110 gms/km, with effect from 1 April 2018.
The Capital Allowances Act 2001 (Cars Emissions) Order, SI 2016/984, extends the availability of 100% first-year allowances for low-emission cars for a further three years until 31 March 2021. The order reduces the qualifying CO2 emissions threshold for the first-year allowance to 50 gms/km and for the main rate allowance to 110 gms/km, with effect from 1 April 2018.
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