SE23043 - Car benefits: meaning of “unsuitable for use as a private vehicle” - emergency vehicles

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

The guidance on this page expands on the guidance at SE23042 about the meaning of “unsuitable for use as a private vehicle.”

In Gurney v Richards 62TC287 a Chief Fire Officer was provided with a Ford Sierra which was fitted with a fixed flashing blue light. The Court accepted that this made it a “type” of vehicle not commonly used as a private vehicle ( SE23040).

It was also unsuitable to be used as a private vehicle because the Road Vehicle Lighting Regulations make it illegal for members of the public to use on the road a vehicle with a fixed flashing light. There are similar restrictions within the Road Vehicle (Construction and Use) Regulations governing the type of vehicles which can carry two-tone horns and sirens.

Vehicles can only be fitted with flashing blue lights and audible warning devices such as sirens if they are “emergency vehicles”. Emergency vehicles are defined in the Regulations to include vehicles used for fire brigade, ambulance or police purposes.

Where a vehicle which would otherwise be treated as a “car” for car benefit purpose is an emergency vehicle because it has blue flashing lights and/or audible warning devices, then you can accept that it is of a type not commonly used as a private vehicle and unsuitable to be so used. The car benefit charge will not then apply. However, if the vehicle is also used for private purposes, there will be a charge under Section 154 ICTA 1988 (see SE21615 onwards).

In other cases, the fact that a car has been modified in some way will not make it either illegal or unsuitable for use as a private vehicle. In particular, the fact that a car is usually kept loaded with goods or equipment does not mean that it is unsuitable for use as a private vehicle if all that is necessary to make it suitable is to unload the items in question.