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95g/km writing down allowance confirmed

Date: 08 January 2013

The emissions level that will qualify for the first year writing-down allowance threshold has been clarified as 95g/km by the Treasury, rather than below 95g/km as previously stated.

The small detail means cars including the Peugeot 508 Hybrid4 and some Ford Fiesta, Fiat 500 and Panda, Chevrolet Aveo and Nissan Micra models will be eligible, as well as any future models at exactly 95g/km.

"As a result of the Budget announcements we all came to believe that FYAs would be available for cars with emissions below 95g/km," said Jeff Whitcombe of BCF Wessex Consultants.

"The Budget announcements were poorly worded though because the current threshold applies to cars with emissions not exceeding 110g/km.

"Having read the draft Finance Bill the limit for 2013 onwards actually applies in the same way as currently, so that FYAs will be available for cars with emissions not exceeding 95g/km."

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