Income Tax (Earnings and Pensions) Act 2003 section 235

Vehicles to which this Chapter applies

Section 235 defines the types of vehicles covered by this Chapter, namely cars, vans, motor cycles and cycles, and sets out the precise meaning of each term.

• A car is any mechanically propelled road vehicle that is not a goods vehicle, a motor cycle, or a type of vehicle not commonly used (and unsuitable for use) as a private vehicle.
• A van is a mechanically propelled road goods vehicle with a design weight of no more than 3,500 kilograms, excluding motor cycles.
• Motor cycle and cycle take their definitions from the Road Traffic Act 1988 — broadly, a motor cycle is a mechanically propelled vehicle with fewer than four wheels and an unladen weight not exceeding 410 kilograms, while a cycle is a bicycle, tricycle or cycle with four or more wheels that is not a motor vehicle.
• Design weight means the maximum laden weight a vehicle is designed for when travelling on a road in normal use, and a goods vehicle is one primarily constructed for carrying goods or burden of any description.