159AC Heavier commercial vehicles available for private use.

1

This section applies where in any year—

a

a heavier commercial vehicle is made available to an employee in circumstances such that, had that vehicle been a van, the benefit so provided would have been chargeable to tax under section 159AA, and

b

the employee’s use of the vehicle is not wholly or mainly private use.

2

Section 154 shall not apply to—

a

the benefit so provided, or

b

any benefit in connection with the vehicle other than a benefit in connection with the provision of a driver for the vehicle.

3

The employee shall not be taxable—

a

under Schedule E in respect of the discharge of any liability of his in connection with the vehicle;

b

under section 141 or 142 in respect of any non-cash voucher or credit-token to the extent that it is used by him—

i

for obtaining money which is spent on goods or services in connection with the vehicle, or

ii

for obtaining such goods or services;

c

under section 153 in respect of any payment made to him in respect of expenses incurred by him in connection with the vehicle.

4

In this section “heavier commercial vehicle” means a mechanically propelled road vehicle which is—

a

of a construction primarily suited for the conveyance of goods or burden of any description, and

b

of a design weight exceeding 3,500 kilograms;

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

5

In this section—

a

“private use”, in relation to a vehicle made available to an employee, means any use other than for his business travel, and

b

“business travel” means travelling which the employee is necessarily obliged to do in the performance of the duties of his employment.