Capital Allowances Act 2001 section 82

Qualifying hire cars

Section 82 defines what counts as a "qualifying hire car" for the purposes of plant and machinery capital allowances, which is important because qualifying hire cars are not subject to the special restrictions that normally apply to cars.

• A car must be provided wholly or mainly for hire to, or carriage of, members of the public in the ordinary course of a trade to be a qualifying hire car.
• Short-term hire cars qualify where continuous hire to the same person is normally less than 30 days, and total hire to that person is normally less than 90 days in any 12-month period.
• Cars hired out to another business that itself uses the car for short-term public hire meeting the same time limits also qualify.
• Cars provided wholly or mainly for use by recipients of certain disability-related mobility allowances or supplements also qualify as qualifying hire cars.