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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 adaptednot to exceed when in normal use and travelling on a road laden. This weight is also knownas the gross vehicle weight (GVW) or manufacturer’s plated weight and is usually shown ona plate attached to each vehicle. It is also specified in the legislation relating to theconstruction 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.