SE23030 - Car benefits: vehicle of a construction primarily suited for the conveyance of goods or burden of any description - meaning of 'construction
Section 168(5)(a)(i) ICTA 1988
SE23020 sets out the four exceptions from being a car which 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 vehicle of a construction primarily suited for the conveyance of goods or burden of any description.
There are two parts to this test.
- First of all, 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 SE23031.
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
| 1
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| Identify the original manufactured form of the vehicle |
| 2
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| Establish whether any modifications have been made to that original manufactured form |
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| If no modifications have been made, apply the 'primarily suited test' at SE23031 to the vehicle as originally manufactured |
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| b
| If modifications have been made, go on to step 3 |
| 3
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| 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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