130% Super Deduction Tax - commercial vehicles

[Phooey]

I'm aware that you can apply the Super Deduction Tax (130%) to NEW (unregistered) commercial vehicles e.g. a Ford Transit van, but I can't find anything anywhere that says a pick-up e.g. Ford Ranger also qualifies. I'm assuming it does as it's a commercial vehicle, but would appreciate if someone (Eric? ) could confirm?

Thanks

edited to add the title should be Super Deduction Capital Allowance, not Tax!

[Simpo Two]

Phooey said:

edited to add the title should be Super Deduction Capital Allowance, not Tax!

I did think '130% super deduction tax' was the sort of thing cooked up by raving lefties

[JimmyConwayNW]

Phooey said:

I'm aware that you can apply the Super Deduction Tax (130%) to NEW (unregistered) commercial vehicles e.g. a Ford Transit van, but I can't find anything anywhere that says a pick-up e.g. Ford Ranger also qualifies. I'm assuming it does as it's a commercial vehicle, but would appreciate if someone (Eric? ) could confirm?

Thanks

edited to add the title should be Super Deduction Capital Allowance, not Tax!

They do as I bought one and claimed. Getting hold of them seems to be hard now though.

[Phooey]

JimmyConwayNW said:

They do as I bought one and claimed. Getting hold of them seems to be hard now though.

Brill - thanks!

Yeah, supply is an issue. Thinking about a Hilux.. haven't called around yet to see what lead times are but expecting them to say they don't have any on the shelf

[Eric Mc]

The allowance refers to "Plant and Machinery". Many utility vehicles count as "Plant and Machinery" under HMRC's definitions and such vehicles will be eligible for the maximum allowances available.

HOWEVER, HMRC is always in a bit of a running battle in trying to eliminate those marginal vehicles which SEEM to be entitled to be classified as Plant and Machinery but which, when HMRC takes a look, may decide does not.

[Phooey]

Understood - thanks Eric