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Posted Mon, 01 Jan 2024 15:31:31 GMT by
I’m aware that AIA can be claimed for traditional black cabs. I’m a taxi operator who drives a vehicle (Peugeot Partner) that’s been converted for taxi use with a wheelchair conversion which is required by the Licensing Authority. The vehicle is used exclusively as a taxi. Can I claim AIA?
Posted Tue, 09 Jan 2024 15:36:20 GMT by HMRC Admin 32

We cannot advise whether your vehcile meets the criteria for claiming AIA. You will need to look at CA23510 for the meaning of a 'car'.  

CA23510 - Plant and Machinery Allowances (PMA): cars: outline - meaning of ‘car’

If your vehicle falls into the category of 'car', then you cannot calim AIA.  Instead you should write down the value of the asset by placing it in a pool.  

Further guidance can also be found at:

Claim capital allowances

Thank you.

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