I would like to clarify that the writing-down allowance (WDA) available in the special rate pool will drop from 8% to 6% for cars with emissions above 110g/km from 1/6 April 2019, only for cars purchased from 1 April 2018. So any vehicle purchased from (say) April 2015 to March 2018 would still qualify for a WDA of 8% in 2019/20 if the emissions were between 76–130g/km. I appreciate that there may be a hybrid calculation based on the accounting year, but the first port of call is presumably still the date of purchase? 

 

In the policy paper published by the government on 29 October 18 (‘Reduction of rate of special writing down allowance for capital allowances’), it was explained that the reduction from 8% to 6% applies to expenditure incurred on or after 1 April 2018 on cars with CO2 emissions of more than 110 grams per kilometre driven (the ‘special rate’).