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HMRC internal manual

Employment Income Manual

Heavy goods vehicles: exemption

Section 238 ITEPA 2003

No tax charge arises where a heavy goods vehicle (see EIM22991) is made available for private use by a director or employee (except those in lower paid employment, see EIM20007) or a member of his family or household (see EIM20504) if conditions A and B are met.

Condition A is that there is no transfer of the property in the vehicle to the employee.

Condition B is that the employee’s use of the vehicle in the tax year is not wholly or mainly private use.

In this context, private use means use other than for travel that the employee is necessarily obliged to do in the performance of the duties of the employment. This definition of private use differs from those in respect of cars (EIM23305) and vans (EIM22740) by excluding journeys that employees make to or from a place they have to attend in the performance of their duties. This is unlikely to have any practical significance as it is unlikely that an HGV would be used for such a purpose.


  • EIM22992 for the scope of the exemption and
  • EIM22993 for the treatment of vehicles that are not exempt because the vehicle is used wholly or mainly for private use.

Years to which the guidance on heavy goods vehicles applies

This guidance applies to all years from 2003/04 onwards and was formerly at EIM22300-3. No changes were made by the new van regime which began in 2005/06.