Car with emissions of 75g/km costing £16,500 used solely for business purposes by the owner of the business

Car with emissions of 45 g/km costing £17,500 with 25% private use by an employee of the business

Delivery van costing £12,500 with 25% private use by the owner of the business

Laptop computer costing £4,500 with 15% private use by the owner of the business

Packing machine costing £105,000 and with a 24 year expected life.

Factory air-conditioning system costing £110,000 with a 27 year expected life