SE23031 - Car benefits: vehicle of a construction primarily suited for the conveyance of goods or burden of any description - meaning of "primarily suited"
Section 168(5)(a)(i) ICTA 1988
The guidance on this page explains how to apply the second part of the test described at SE23030, that is whether the construction of the vehicle is
- primarily suited for the conveyance of goods or burden of any description
The importance of the word “primarily” is that it
- it recognises that a vehicle may be suited to fulfil more than one purpose, and
- makes it clear that a vehicle will only fall outside the definition of car in this context if it has a predominant purpose of carrying goods or burden.
Most estate cars (or indeed cars with some sort of boot) are
suited to the dual purpose of carrying passengers and some cargo or
luggage. But it is clear that what they are primarily suited for is
the conveyance of passengers.
In contrast, a standard transit van is also capable of
carrying a driver plus a passenger (occasionally two) as well as
cargo, but it is clear that what it is primarily suited for is the
conveyance of goods or burden.
A vehicle will not automatically satisfy this test simply
because it has only one row of seats. There are certain sports cars
and leisure vehicles that can only seat a driver and one passenger,
but which are quite clearly not primarily suited for carrying goods
or burden.
A vehicle will not automatically fail this test if it has two
rows of seats. Vehicles of this type exist which have a
sufficiently large payload, i.e. gross vehicle weight (or
‘design weight’) less unoccupied kerb weight, to
satisfy this condition.
If a vehicle has no predominant purpose, and is equally suited to carrying passengers and cargo, it will not satisfy this test.
