Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Employment Income Manual

HM Revenue & Customs
, see all updates

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 asavailability of any other asset which is not a car or van (see EIM21615onwards).

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.