OpenLegislation

Section 238 Modest private use of heavy goods vehicles

(1)

No liability to income tax arises where a heavy goods vehicle is made available to an employee for the employee’s private use if conditions A and B are met.

(2)

Condition A is that there is no transfer of the property in the vehicle to the employee.

(3)

Condition B is that the employee’s use of the vehicle in the tax year is not wholly or mainly private use.

(4)

In this section—

  • “heavy goods vehicle” means a mechanically propelled road vehicle which—

    1. (a)

      is of a construction primarily suited for the conveyance of goods or burden of any kind, and

    2. (b)

      is designed or adapted to have a maximum weight exceeding 3,500 kilograms when in normal use and travelling on a road laden, and

  • “private use” means use other than for travel which the employee is necessarily obliged to do in the performance of the duties of the employment.

Notes on Part 4

Modifications

C1

Pt. 4 modified (10.6.2021) by Finance Act 2021 (c. 26), s. 26(3)