Driving Instructor Car and Capital Allowance

Can a newly bought dual controlled tuition car be a capital allowance cost. I've copied and pasted below some info from the Web. Thanks... Ian "If the car has dual controls it may qualify for 100% Annual Investment Allowance claim, if this is the case you can claim up to the full cost of the price in the year of purchase – adjusted for reasonable private use."

Hi John Clark,
Yes, you can claim the full business cost as a Annual Investment Allowance:
Guidance here: 
Claim capital allowances
Thank you. 



 

Hi, Can I just expand on this. So assuming I claim the full business cost as an Annual Investment Allowance for the tax year I bought the car... When it comes to the following year am I then able to claim with 'Flat Rate' or 'Actual Costs' Capital Allowances? Thanks Wayne

Hi Wayne Sanderson,

You cannot claim simplified mileage expenses if you’ve already claimed for the vehicles in another way.
You will therefore need to claim for actual costs.

Thank you.

 

Can I claim the full business cost as an Annual Investment Allowance for a SECOND HAND, dual controlled car? Thanks.

Hi Humphbabe,
'Yes' as this counts as a car under Plant and Machinery Allowances.
Please refer to:
CA23510 - Plant and Machinery Allowances (PMA): cars: outline - meaning of ‘car’
and
https://www.gov.uk/capital-allowances
So can be claimed as annual investment allowancess its not a car. 
Thank you.