Now then, I've made, oh er  before I go into the capital gains , er capital allowances you can claim a proportion of the capital allowances on a reducing balance, so er if a car for example costs you five thousand pounds, you'd actually be allowed twenty five percent in the first year, the twenty five percent would be reduced from five thousand, and in the next year you'd get twenty five percent off your balance until the five thousand pounds had been allowed against your profits.