SE23041 - Car benefits: meaning of "not commonly used as a private vehicle"

Section 168(5)(a)(ii) ICTA 1988

The guidance on this page explains how to apply the second stage of the test outlined at SE23040, 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 which is commonly used as a private vehicle and suitable for that use. The 'type' in that instance is a sports saloon.