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That price is 18% for chargeable durations ending before 1 April 2026 (CT) or 6 April 2026 (IT). A sole dealer with combined use restricts the declare to the business proportion; a limited firm claims one hundred pc and accounts for the private-use profit in type individually. The Annual Investment Allowance (AIA) of as much as £1,000,000 per year applies to vans. Can annual funding allowance be claimed on vans?
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