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HMRC internal manual

Employment Income Manual

Van benefit to 2004/05: meaning of design weight

Section 115(2) ITEPA 2003

The design weight of a vehicle is the weight that the vehicle is designed or adapted not to exceed when in normal use and travelling on a road laden. This weight is also known as the gross vehicle weight (GVW) or manufacturer’s plated weight and is usually shown on a plate attached to each vehicle. It is also specified in the legislation relating to the construction and use of vehicles.

Years from 2005/06 onwards

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