lucy middleton

I am also seeking guidance on this matter, as I am looking at a demo-car that has only ever been registered to the dealer. However the answers above seem contradictory and confusing, can anyone clear this up for me? My understand according to CA23153 (Plant and Machinery Allowance (PMA): First Year Allowance (FYA): expenditure on electric cars and cars with zero carbon dioxide emissions) was that an ex-demo car with a couple of thousand miles on the clock, only ever regeristed to the dealer SHOULD class as unused. CA23153: "Meaning of 'unused and not second hand' You should accept a car is unused and not second hand even if it has been driven a limited number of miles for the purposes of testing, delivery, test driven by a potential purchaser, or used as a demonstration car. The fact that such cars (or cars that have not been driven at all) may have been pre-registered to a dealer does not prevent you from treating them as 'unused and not second hand.' " Does this mean that even if a demostrator car has some miles on it, if its only ever belonged to the dealership, it should qualify for 100% FYA ?