Part 4Employment income: exemptions
Chapter 3Exemptions: other transport, travel and subsistence
238Modest private use of heavy goods vehicles
(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—
(a)
is of a construction primarily suited for the conveyance of goods or burden of any kind, and
(b)
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.