Heavy goods vehicles: scope of exemption
Sections 238, 239 and 269 ITEPA 2003
Where the availability of a heavy goods vehicle is not chargeable because of Section 238 ITEPA 2003 (see EIM22990) no charge arises in connection with the vehicle except where, exceptionally, expense is incurred by or on behalf of the employer in providing a driver for the vehicle while it is being used privately.
The more detailed rules at EIM22710 apply equally to heavy goods vehicles as they do to vans.
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.