EIM23030 - Car benefit: vehicle of a construction primarily suited for the conveyance of goods or burden of any description: meaning of construction
Section 115 ITEPA 2003
EIM23020 sets out the four exceptions from being a car that are
prescribed in the legislation. This guidance expands on the first
of those exceptions, namely that a vehicle will not count as a car
for car benefit purposes if it is a goods vehicle (a vehicle of a
construction primarily suited for the conveyance of goods or burden
of any description).
There are two parts to this test.
- First, identify the construction of the vehicle in the relevant tax year, see below.
- Then, consider whether that construction is primarily suited for the conveyance of goods or burden of any description, see EIM23031.
In considering construction we need to look at the construction
of the vehicle at the particular time in question. This may not be
the same as its original manufactured construction. If
modifications made to a car are sufficiently permanent and
substantial in scale, they may alter its construction.
So the steps to take are:
| Step 1 | identify the original manufactured form of the vehicle |
| Step 2 | establish whether any modifications have been made to that original manufactured form |
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| Step 3 | identify the precise nature of the modifications that have been carried out. Then consider whether they are sufficiently permanent and substantial in scale to have altered the original manufactured construction of the vehicle. |
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