Related Commentary  Related HMRC Manuals

238(1)  No liability to income tax arises where a heavy goods vehicle is made available to an employee for the employee's private use if conditions A and B are met.

238(2)  Condition A is that there is no transfer of the property in the vehicle to the employee.

238(3)  Condition B is that the employee's use of the vehicle in the tax year is not wholly or mainly private use.

238(4)  In this section–

“heavy goods vehicle” means a mechanically propelled road vehicle which–

(a)is of a construction primarily suited for the conveyance of goods or burden of any kind, and

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