Section 115(1) ITEPA 2003

A car is a mechanically propelled road vehicle that is not:

a goods vehicle (a vehicle of a construction primarily suited for the conveyance of goods or burden of any description).

This will include most commercial vehicles such as lorries, pick-up trucks or vans. Estate cars will usually count as cars unless they have been permanently and substantially modified to change their construction to one primarily suited for the conveyance of goods or burden (see EIM23115 onwards). There is guidance on multi-purpose vehicles at EIM23145 and double cab pick-ups at EIM23150.

Note that the test is of construction, not use.

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