IEIM901530 | Rental of a Means of Transport

The model rules do not contain a definition of the ‘rental of a means of transport’.

HMRC’s view is that a ‘means of transport’ includes any vehicle, whether or not motorised, and any other equipment or devices designed to transport goods or persons from one place to another, which might be pulled or drawn or pushed and which are normally designed and capable of being used for the transport of goods and persons.

The rental is not accompanied by the service for driving or operating the means of transport, which would instead be reportable as a personal service (see 901510).