[CF Facilities]

Bought a second hand van last year and claimed fo rtax relief on  self assessment as Annual Investment Allowance of 100%. If I change my van this year what happens? Can I claim 100% again or do I deduct my old vans value from new cost and claim 100% on difference?

Also according to the rules I can only claim for a van but does a Nissan navara truck count as a car or van even if it is used for business with a tiny amount of private us?

Thanks

[Spruce]

I was told by the receiver of revenue to write the value off of my Suzuki Carry Van as it was worth less than £1000.00. But I would have to pay tax on the value I sold it for.

I would presume the same thing would happen in this instance. Each vehicle would be treated as a seperate case.

Not sure about the current truck status, but a while back a 2 door pickup, a 2 door pickup with a small space behind the rear seats (Kingcab)  and a van were all treated as commercial vehicles. A 4 door pickup was once treated as a commercial vehicle but that changed to car status with different tax implications.