VAT definition of “motor car”

For VAT purposes the definition of a motor car has been amended several times over the years.

The current definition states: “Motor car” means any motor vehicle of a kind normally used on public roads which has three or more wheels and either:

  1. is constructed or adapted solely or mainly for the carriage of passengers; or
  2. has to the rear of the driver’s seat roofed accommodation which is fitted with side windows or which is constructed or adapted for the fitting of side windows

There are a number of exceptions to this rule: notably vehicles constructed to carry a payload of one tonne or more, i.e. double cab pick-ups such as a Toyota Hilux.

Our experts at Beavis Morgan can ensure your tax affairs are as efficient as possible to fit your circumstances. In addition, we can look ahead to retirement and inheritance tax planning.

For more information and to discuss your tax affairs in further detail, contact Fiona Cross or your usual Beavis Morgan Partner.

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