{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-238",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-238.json",
  "legislation": "ukpga/2003/1",
  "legislation_title": "Income Tax (Earnings and Pensions) Act 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
  "path": "section/238",
  "kind": "section",
  "number": "238",
  "heading": "Modest private use of heavy goods vehicles",
  "text": "(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.\n(2) Condition A is that there is no transfer of the property in the vehicle to the employee.\n(3) Condition B is that the employee’s use of the vehicle in the tax year is not wholly or mainly private use.\n(4) In this section—\n“heavy goods vehicle” means a mechanically propelled road vehicle which—\n(a)is of a construction primarily suited for the conveyance of goods or burden of any kind, and\n(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\n“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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/238",
    "retrieved_at": "2026-10-29T09:18:42.395488+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}