Part 3Employment income: earnings and benefits etc. treated as earnings

Chapter 6Taxable benefits: cars, vans and related benefits

General

115Meaning of “car” and “van”

(1)

In this Chapter—

“car” means a mechanically propelled road vehicle which is not—

(a)

a goods vehicle,

(b)

a motor cycle,

(c)

an invalid carriage, or

(d)

a vehicle of a type not commonly used as a private vehicle and unsuitable to be so used;

“van” means a mechanically propelled road vehicle which—

(a)

is a goods vehicle, and

(b)

has a design weight not exceeding 3,500 kilograms,

and which is not a motor cycle.

(2)

For the purposes of subsection (1)—

“design weight” means the weight which a vehicle is designed or adapted not to exceed when in normal use and travelling on a road laden;

“goods vehicle” means a vehicle of a construction primarily suited for the conveyance of goods or burden of any description;

“invalid carriage” has the meaning given by section 185(1) of the Road Traffic Act 1988 (c. 52);

“motor cycle” has the meaning given by section 185(1) of the Road Traffic Act 1988.