EIM36750 - Deductions from earnings: capital allowances: particular items of machinery or plant: motor vehicles: general

Section 36 CAA 2001

The term ‘motor vehicle’ may be taken to include a car, a motor cycle or a van.

2002 to 2003 onwards

Employees cannot claim capital allowances for a motor vehicle after 5 April 2002. For 2002 to 2003 onwards, the only way an employee can get tax relief for using their own vehicle for work is by a deduction for mileage allowance relief (see EIM31330 onwards).

2001 to 2002 and earlier years

See SE36750 onwards.