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Posted Sat, 07 Sep 2024 11:38:20 GMT by Gary Hayes
Hi, I am looking to by an EV that is pre registered with 10 miles on the car.
Can I claim 100%FYA on the vehicle?
Pre registered electric car and 100% FYA for a zero Co2 electric (pre reg) car
I am asking this because you "HMRC" have replied to two posts in the same question and gave two different answers.
Thanks
Posted Fri, 13 Sep 2024 07:57:28 GMT by HMRC Admin 13 Response
Hi,
Gary we have edited your post to include hyperlinks to the previous posts we made. Customers cannot create hyperlinks but can supply full URL addresses as you did.
Guidance is available at Claim capital allowances: Overview.
To qualify for 100% first-year allowance, the car must be new and unused. 
We have updated the answer provided at Pre registered electric car
HMRC is unable to provide specific accountancy advice for this you will need to engage the services of a professional advisor/ agent to assist you further.
Thank you.
 

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