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HMRC internal manual

Employment Income Manual

Van benefit to 2004/05: meaning of van

Section 115 ITEPA 2003

A van means a mechanically propelled road vehicle that:

  • is a goods vehicle (a vehicle of a construction primarily suited for the conveyance of goods or burden of any description) and
  • has a design weight (see EIM22066) not exceeding 3,500 kilograms and
  • is not a motor cycle (a vehicle with less than four wheels).

Note that people are not “goods or burden” so a minibus (for example) is not a van.

A vehicle whose design weight exceeds 3,500kg is not a van but a heavy goods vehicle. See EIM22300 for guidance about heavy goods vehicles.

EIM23110 is designed to be issued to taxpayers wanting guidance on the difference between cars and vans for tax purposes.

Years from 2005/06 onwards

Full guidance on van benefit for these years can be found using the contents page at EIM22700.