You can claim tax allowances called capital allowances for the cost of purchasing, and improvements to, vehicles and equipment such as vans, cars, tools, computers and business furniture (even if the items were purchased under hire purchase) that you use in your business. The costs of such items, or the depreciation on them, are not allowable as an expense in working out your taxable profits.
Add up any amounts claimed as capital allowances and enter the total of these here.
For further information please see Help Sheet 252 - Capital allowances (PDF 125K).
To view the Help Sheet you need to use a PDF file viewer such as Adobe Reader or Acrobat Exchange from Adobe Systems Incorporated. If you do not have a PDF viewer, one can be obtained from their website at www.adobe.com.