TXF6 UK

Question 1aii

On 6 April 2012, Richard Feast, aged 43, commenced in self-employment, running a restaurant.

Additional information

Plant and machinery

The following motor cars were purchased during the year ended 5 April 2013:

Date of purchase Cost CO2 emission rate
£
Motor car [1] 6 April 2012 14,000 124 grams per kilometre
Motor car [2] 6 April 2012 16,800 138 grams per kilometre
Motor car [1] is used by Richard 30% for business purposes and 70% for private purposes, and motor car [2] is used by the restaurant’s chef.

Required:
Compute the capital allowances Richard Feast can deduct from his operating profits for the year ended 5 April 2013.