Section 115 ITEPA 2003

EIM23100 sets out the four exceptions from being a car that are prescribed in the legislation. This guidance expands on the first of those exceptions, namely that a vehicle will not count as a car for car benefit purposes if it is a goods vehicle (a vehicle of a construction primarily suited for the conveyance of goods or burden of any description).

There are two parts to this test.

First, identify the construction of the vehicle in the relevant tax year, see below.

Then, consider whether that construction is primarily suited for the conveyance of goods or burden of any description, see EIM23120.

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