EIM23044 - Car benefit: off road vehicles

Section 115(1) ITEPA 2003

Luxury off road vehicles and four wheel drive recreational vehicles will usually count as cars. This is because in most cases:

• they are clearly not designed primarily for carrying goods or burden, so do not come within the exception outlined at EIM23030 onwards and
• there is nothing about them that renders them unsuitable for private use, indeed they are very commonly used as private vehicles, in urban as well as in rural locations. So they do not come within the exception outlined at EIM23040 onwards.

Some, however, are produced as commercial variants and, depending on the particular specifications, may come within the exception outlined at EIM23030 onwards.

One class of vehicle that can be difficult to categorise is generally described as a double-cab pick up. For guidance on these vehicles see EIM23045.

In case of difficulty see EIM23046 and the summary of whether a vehicle is a car or a van at EIM23021.