Heavy goods vehicles: treatment of vehicle which is not exempt
Where availability of a heavy goods vehicle is not exempted by Section 238 ITEPA 2003 (see EIM22990) it will be charged in the same way as availability of any other asset which is not a car or van (see EIM21615 onwards).
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.