I paid €30,000 for my car. How much can I claim?

Even if you paid €30,000, the maximum you can claim capital allowances on is €24,000.

Step-by-step:

• €24,000 × 12.5% = €3,000 per year
• Adjust for business-use %

Example:

• Business use = 60%
• Claim: €3,000 × 60% = €1,800 per year

Note: Cars with CO2 emissions over 155g/km don’t qualify for capital allowances.