EIM23041 - Car benefit: meaning of not commonly used as a private vehicle

Section 115(1) ITEPA 2003

The guidance on this page explains how to apply the second stage of the test outlined at EIM23040, that is whether that type of vehicle is one that is not commonly used as a private vehicle.

Examples of types of vehicles that would satisfy this test include fire engines, agricultural tractors, buses, back-hoe loaders or diggers.

A vehicle that in itself is not of a common model because there are not very many of them, for example a luxurious sports car, is still of a type of vehicle that is commonly used as a private vehicle and suitable for that use. The type in that instance is a sports saloon.