Treatment of Old Car

Options
KaelaH
KaelaH Registered Posts: 131 Dedicated contributor 🦉
in General accounting discussion
Another capital allowance query i'm afraid.
Client bought a 1997 reg'd Land Rover in 2010. I have looked and looked but cannot find guidance on how to treat a car that was purchased after 2009 but doesn't have emmisions data due to its age. Do i treat it as a Special Rate pool car (assuming its emmissions are over 160g/km) or do I treat it as a vehicle acquired before 2009 and put it in the main pool?

Comments

  • wildgoose1uk
    wildgoose1uk Registered Posts: 200 Dedicated contributor 🦉
    Options
    Is it a commercial version or domestic?
  • KaelaH
    KaelaH Registered Posts: 131 Dedicated contributor 🦉
    Options
    It's a discovery so a passenger car for tax purposes. He uses it to haul tractor tyres for recovery.
  • clegganator
    clegganator Registered Posts: 184 Dedicated contributor 🦉
    Options
    If he is putting tractor tyres in it he must of had the seats taken out. I would of thought a Disco can be ladened over a tonne so it could classed as a commercial. Or does he use it to pull a trailer with the tyres on? Hopefully it is a commercial vehicle.

    This might help http://www.hmrc.gov.uk/vat/sectors/motors/what-is-car.htm#3
  • KaelaH
    KaelaH Registered Posts: 131 Dedicated contributor 🦉
    Options
    Unfortunately it's a discovery with 7 seats so defitinely not commercial. I spoke to inspector at HmRC and they've said I can treat is as normal car and put in main pool so problem solved.
  • clegganator
    clegganator Registered Posts: 184 Dedicated contributor 🦉
    Options
    Ah was worth a try. Glad you got it sorted

Categories

Privacy Policy