EIM23145 - 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.

For guidance on double cab pickups please see EIM23150.  

In case of difficulty see EIM23160 and the summary of whether a vehicle is a car or a van at EIM23110.