Self Employed full 41 - 100% and other enhanced capital allowances

You can claim 100% capital allowances for:

• a new, unused car bought on or after 1 April 2021 with CO2 emissions of 0g/km or electric car
• a new, unused car bought between 1 April 2018 and 31 March 2021 with CO2 emissions of not more than 50g/km
• equipment for refuelling vehicles with natural gas, biogas or hydrogen fuel

To check if you can claim and how much, go to Claim capital allowances.

Business Premises Renovation Allowance (BPRA) is no longer available for expenditure incurred after 5 April 2017. Enter any BPRA claims for expenditure incurred before 6 April 2017 here and any BPRA balancing charge in 'Balancing charge on sales'.

Note: If you claim the trading income allowance, you cannot deduct allowable expenses or simplified expenses, do not enter an amount here.