SE31230 - Employees using their own vehicles for work: rules from 2002/03 onwards - definitions - qualifying vehicle, kind of vehicle

Paragraph 3, Schedule 12AA ICTA 1988 as introduced by Section 57 and Schedule 12 FA 2001

The rules on AMAPs and MAR apply only to the employee's use for business travel of a vehicle that satisfies the following conditions:

The following vehicles are qualifying vehicles:

Cars. The meaning of "car" is the same as for car benefits (see SE23020 onwards for what counts as a car). However, there is one difference from the definition for car benefits purposes. For AMAPs and MAR, an invalid carriage counts as a car.
Vans. The meaning of "van" is the same as for van benefits (see SE22065 onwards for what counts as a van).
Motor cycles
Cycles

These vehicles are grouped into three kinds: cars and vans are dealt with together as being of the same kind.

The basic rules are:

there are separate calculations for the different kinds of vehicle
if an employee uses two or more vehicles of the same kind during the tax year (whether owned simultaneously or consecutively), the approved amount for mileage allowance payments will be calculated as if the two or more cars were one.

The second rule is amended where different employments are associated ( SE31220).

Only MAPs paid in respect of an employee’s own vehicle (see SE31235) can be exempt as AMAPs.