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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA TX-UK Exams › CAPITAL ALLOWANCE
Hi Sir,
is both second hand and new motor car (< 50g/km) are eligible for 100% FYA?
No. Only new motor car. Second hand motor cars will go either to main pool or special pool depending on their CO2 emission.
As your fellow student has noted above and as it it says in the Study Notes – FYA is only available on NEW low emission cars.
If a second hand low emission car is purchased it will only be eligible for WDA within the main pool as clearly it will not be high emissions