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EIM22991 | Heavy goods vehicles: definition

From HM Revenue & Customs · Employment Income Manual

Section 238(4) ITEPA 2003

For the purposes of the exemption from a benefits charge on heavy goods vehicles (see EIM22990), heavy goods vehicle means a mechanically propelled roadvehicle that is:

  • of a construction primarily suited for the carriage of goods or burden of any kind and

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

Years to which the guidance on heavy goods vehicles applies

This guidance applies to all years from 2003/04 onwards and was formerly at EIM22300-3.No changes were made by the new van regime which began in 2005/06.