Section 238 — Income Tax (Earnings and Pensions) Act 2003: Modest private use of heavy goods vehicles

Modest private use of heavy goods vehicles 238 1 No liability to income tax arises where a heavy goods vehicle is made available to an employee for the employee’s private use if conditions A and B are met.

2 Condition A is that there is no transfer of the property in the vehicle to the employee.

3 Condition B is that the employee’s use of the vehicle in the tax year is not wholly or mainly private use.

4 In this section— “ heavy goods vehicle ” means a mechanically propelled road vehicle which—

is of a construction primarily suited for the conveyance of goods or burden of any kind, and is designed or adapted to have a maximum weight exceeding 3,500 kilograms when in normal use and travelling on a road laden, and “ private use ” means use other than for travel which the employee is necessarily obliged to do in the performance of the duties of the employment.