Section 115(1) ITEPA 2003

EIM23100 sets out the four exceptions from being a car that are prescribed in the legislation. This guidance expands on the second of those exceptions, namely that a vehicle will not count as a car for car benefit purposes if it is:

•a vehicle of a type not commonly used as a private vehicle and

•unsuitable to be so used.

There are three stages to applying this test.

(1)Identify the type of vehicle, see below.

(2)Consider whether that type of vehicle is not commonly used as a private vehicle, see EIM23130.

(3)Consider whether that type of vehicle is unsuitable for use as a private vehicle, see EIM23135.

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