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In brief: 18 February 2021

16 February 2021
Issue: 4780 / Categories: News

Low-emission vehicles

Regulations come into force on 1 April 2021 that extend the availability of 100% first-year allowances for expenditure on low-emission cars zero-emission goods vehicles and gas refuelling equipment for a further four years. They also reduce the qualifying carbon dioxide emissions threshold for the main rate writing down allowance for cars for expenditure incurred from April. 

Land transaction tax

The Land Transaction Tax (Specified Amount of Relevant Rent) (Wales) Regulations 2018 have been amended to raise the relevant rent for non-residential and mixed leases from £9 000 to £13 500 for transactions with an effective date occurring on or after 4 February. 

Marriage allowance

HMRC is reminding married couples and people in civil partnerships to claim the marriage allowance for 2020-21 if they are eligible. This allows one partner to transfer £1 250 of their personal allowance to the other. 


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