For employment income tax purposes, a car is a mechanically propelled road vehicle which is not (ITEPA 2003, s. 115(1) and see Employment Income Manual, EIM 23100ff):

a goods vehicle (see ¶415-105);

a motor cycle (see ¶415-110);

an invalid carriage (see ¶415-115); or

a vehicle of a type not commonly used as a private vehicle and unsuitable to be so used (see below).

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