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HMRC internal manual

Employment Income Manual

Van benefit from 2005/06: definitions - design weight

Section 115(2) ITEPA 2003

The design weight of a vehicle is the weight which the vehicle is designed or adapted not to exceed when in normal use and travelling on a road laden. It is relevant when deciding whether a vehicle is a van or a heavy goods vehicle (see EIM22725).

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 general legislation relating to the construction and use of vehicles.

This page also applies to years before 2005/06.