Income Tax (Trading and Other Income) Act 2005 section 94G

Definitions of types of vehicle

Section 94G defines the different types of vehicle for the purposes of the fixed-rate mileage deduction rules in sections 94D to 94F.

• A "car" is any mechanically propelled road vehicle that is not a goods vehicle, motor cycle, invalid carriage, or a vehicle of a type not commonly used or suitable for private use.
• A "goods vehicle" is a mechanically propelled road vehicle primarily designed for carrying goods or loads, but excluding motor cycles.
• The definitions of "motor cycle" and "invalid carriage" are both taken from section 185(1) of the Road Traffic Act 1988.
• These definitions apply specifically to the rules on vehicle expenditure deductions and mileage amounts in sections 94D to 94F.