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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
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Car benefit: other specific types of vehicle

Section 115(1) ITEPA 2003

Motor homes

HMRC has always considered these vehicles to be cars for tax purposes because

  • they are mechanically propelled road vehicles, and
  • none of the exceptions in s115(1) (EIM23100) apply to prevent them being cars.

In March 2006, the High Court confirmed an earlier decision by the Special Commissioners and upheld this view in the cases of County Pharmacy Ltd v HMRC and D A H Morris v HMRC, Mr Morris being managing director of the company.

Until the judgement is published in the Tax Cases series, it can be found at:

  • All England Law Reports, [2006] EWHC 1560 (Ch)
  • Simon’s Tax Cases, [2006] STC 1593.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Land Rover Defender Station Wagons

HMRC has always considered these vehicles to be cars for tax purposes for the reasons given above, i.e. that

  • they are mechanically propelled road vehicles, and
  • none of the exceptions in s115(1) (EIM23100) apply to prevent them being cars.