Cash basis - car for driving instructor

Hi I wanted to clarify if a car bought with dual controls to be used for driving instruction should be claimed in full if I'm preparing my self employment trading accounts on the cash basis, or if the cost can be spread over several years through capital allowances? I know that typically I would be expected to expense in full, but that cars are an exception? Thanks

Hi ,
 

As a driving instructor, a car does not count as plant and machinery for the purpose of capital allowances. Please refer to : BIM75005 - Simplified expenses: expenditure on motor vehicles    and : CA23510 - Plant and Machinery Allowances (PMA): cars: outline - meaning of ‘car’    . Thank you .

Can I confirm this? Your guidance implies something different. It implies that a dual control car is P&M, but is not a car - and therefore should be treated as if it were general plant and machinery.

Hi,
As per CA23510 - Plant and Machinery Allowances (PMA): cars: outline - meaning of ‘car’, a duel controlled car is not a car for plant and machinery purposes.
Thank you.

Thanks for clarifying. Does that mean I have to claim the cost in full if I am preparing my accounts on the cash basis, or can I choose to claim an annual writing down allowance as it is general plant and machinery?

Hi ,
 

Please refer to : HS252 Capital allowances and balancing charges 2024  . Thank you .