Car benefit: off road and multi-purpose vehicles
Section 115(1) ITEPA 2003
Luxury off road vehicles, four wheel drive recreational vehicles and multi-purpose vehicles will usually count as cars. This is because in most cases:
- they are clearly not designed or constructed primarily for carrying goods or burden, so do not come within the exception outlined at EIM23115 onwards and
- there is nothing about them that renders them unsuitable for private use; indeed, they are very commonly used as private vehicles, in urban as well as in rural locations. So they do not come within the exception outlined at EIM23125 onwards.
Some, however, are produced as commercial variants and, depending on the particular specifications, may come within the exception outlined at EIM23115 onwards.
One class of vehicle that can be difficult to categorise is generally described as a double-cab pick up. For guidance on these vehicles see EIM23150.