As you may be aware motor cars used in a business that emit no more than 95g CO2 per kilometre qualify for a 100% capital allowance. This threshold reduced from 110g back in April 2013 and there are now fewer cars that qualify for this generous tax relief.
However, if your business can afford one, the new Porsche Panamera S E-Hybrid with CO2 emissions of just 71g/km does qualify! The car has a top speed of 167 mph, develops 328 bhp with its 2.3 litre V6 petrol engine and a decent 95 bhp with its electric motor. List price? £88,967. However the Road Tax (Vehicle Excise Duty) is £0.
The 100% write off is available where the car is used by directors or employees but for sole traders and partners the relief is restricted by any private use proportion.