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HMRC internal manual

Employment Income Manual

HM Revenue & Customs
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Deductions from earnings: capital allowances: particular items of machinery or plant: motor vehicles: general

Section 36 CAA 2001The term ‘motor vehicle’ may be taken to include a car, a motor cycle or a van.

2002/03 onwardsEmployees cannot claim capital allowances for a motor vehicle after 5 April 2002. For 2002/03 onwards, the only way an employee can get tax relief for using their own vehicle for work is by a deduction for mileage allowance relief (see

EIM31330 onwards).
### 2001/02 and earlier yearsSee SE36750 onwards.