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HMRC internal manual

Employment Income Manual

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.