Self Employed short 30 - Other capital allowances
You may also be entitled to claim other types of capital allowances depending on the cost, type of asset, and qualifying conditions, such as:
- First Year Allowance (FYA) - to check if you can claim and how much, go to Claim capital allowances
- 18% Writing Down Allowance (WDA) on the balance of expenditure on equipment in the main pool, the unrelieved amount is carried forward to your next period. Such expenditure includes cars bought between 6 April 2018 and 5 April 2021 with CO2 emissions between 50g/km and 110g/km
- 6% WDA on the balance of expenditure in the special rate pool
Such expenditure includes:
- certain parts of buildings such as electrical systems
- cars bought between 6 April 2018 and 5 April 2021 with CO2 emissions of more than 110g/km
More information about capital allowances for cars and worked examples can be found in Helpsheet 252 - Capital allowances and balancing charges or go to Capital allowances: detailed information.
Note: If you claim the trading income allowance, you cannot also claim other capital allowances, do not enter an amount here.
