I have to organise a diesel car for someone at work. The Directors want to maximise the tax benefits and get 100% capital allowances and so it has to have Co2 emissions at 95 or under.
I looked into this 100% capital allowance for business purchase when I set up my company earlier this year. I'm fairly sure that to qualify, the car has to be brand new at the time of purchase.
Worth double checking with HMRC.
If it turns out you can buy used, then a Toyota Prius T3 is your best bet, with CO2 of 89g/km. The T4 and T-Spirit have bigger wheels and higher emissions. Not diesel of course but far more refined and comfortable than a tiny hatch and 45-50 MPG in the real world.
|