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Small Pools WDA and Non-Pool Assets (Motors)

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA TX-UK Exams › Small Pools WDA and Non-Pool Assets (Motors)

Viewing 4 posts - 1 through 4 (of 4 total)
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  • January 18, 2019 at 8:43 pm #502642
    Darren
    Participant
    • Topics: 10
    • Replies: 10
    • ☆

    Hi,

    If a non-pool motor (eg 80% business use) was not very expensive to buy and after some time the balance of this pool was less than £1,000, can the Small Pools WDA be applied to it?

    I can see that it would have to be a very cheap motor car to get below £1,000 with 18% WDA in just a small number of years, but theoretically would it be possible to take the entire remaining balance of the non-pool column as a small pools WDA if it fell to below £1,000?

    Thanks

    January 20, 2019 at 11:18 am #502760
    Tax Tutor
    Member
    • Topics: 2
    • Replies: 3965
    • ☆☆☆☆☆

    Look at your OT notes on this subject – chapter 5 section 6 page 33

    January 29, 2019 at 11:13 am #503565
    Darren
    Participant
    • Topics: 10
    • Replies: 10
    • ☆

    Hi,

    Thanks for your reply.

    The notes you referenced appear to apply to Main Pool and and Special Rate Pools and the application of WDA.

    I am unclear regarding Non-Pool assets (Motors) and the application of small pools WDA.

    If the value of a Non-Pool motor falls below £1,000 and the motor isn’t disposed of, therefore no balancing allowance, I wondered if the small pools WDA could be applied?

    The notes, page 33 refer to Main Pool and Special Rate Pool only – am I to conclude that this therefore excludes the small pools WDA from Non-Pool motors?

    Thanks.

    January 31, 2019 at 4:55 pm #503816
    Tax Tutor
    Member
    • Topics: 2
    • Replies: 3965
    • ☆☆☆☆☆

    It is as you quote above from page 33 – the rule ONLY applies to the main and special rate pool.
    On a non pool car there will simply be a balancing adjustment to compute when the car is sold whatever the tax wdv may be.

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