Capital allowances

paulr Registered Posts: 48 ? ? ?
Good morning,
I have a client looking to buy a new vehicle; I suggested buying a "builders" car eg 2.5L TDi Mitsubishi
with a long back axle able to carry 1tonne in weight.
please can someone just clarify if these dimensions will qualify the vehicle as plant.
best wishes,


  • T.C.
    T.C. Registered, Tutor Posts: 1,448
    As far as I remember it is the load capacity - 1 tonne.
  • jamesm96
    jamesm96 Registered Posts: 523
    HMRC's guidance on car / van benefit is (in my view) ridiculously lengthy.

    EIM22700 is probably the place you want to start, and EIM22725 gives the overall definition of a van.

    Quoting from a couple of different sections, in summary, I'd note:

    "A van means a mechanically propelled road vehicle that is a goods vehicle (a vehicle of a construction primarily suited for the conveyance of goods or burden of any description)..."

    [Taken from EIM22725]

    "If a vehicle is designed and marketed as a multi-purpose vehicle, it is unlikely to fall within this exception."

    [Taken from EIM23110].


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