Part 4

Employment income: exemptions
Chapter 3

Exemptions: other transport, travel and subsistence

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—
  1. is of a construction primarily suited for the conveyance of goods or burden of any kind, and
  2. 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.
Pt. 4 modified (10.6.2021) by Finance Act 2021 (c. 26), s. 26(3)