Treatment of Old Car

KaelaH

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?

wildgoose1uk

Is it a commercial version or domestic?

KaelaH

It's a discovery so a passenger car for tax purposes. He uses it to haul tractor tyres for recovery.

clegganator

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

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

Ah was worth a try. Glad you got it sorted