You make a heavy goods vehicle available for private use to an employee, but their use of the vehicle isn’t wholly or mainly private.
In this context, private use covers any journeys other than those that form a necessary part of the employee’s employment duties. (This is a slightly different definition of private use from the one that applies to company cars and vans.)
A heavy goods vehicle is defined as having a maximum legal weight in excess of 3,500 kilograms.
You have:
