Is it 20% or 25%? What is the maximum per year?
Also, I have 70% biz use, 30% private. Do I therefore calculate my WDA (e.g.
Regards,
Jon
It's 25% with a maximum of 3000. The private use restriction is applied after the 25% WDA - so you are correct that the claim in your example is
700. Such a restriction only applies to sole traders or partnerships. Employees/directors must now use the IR's mileage rates, if not a company car.25%. The maximum is £3k, so if the car's original value (or WDV) is more than £12k you'll actually be claiming less than 25% thereof in the first (or a subsequent) year.
Yes.
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