The following Employment Tax guidance note by Tolley in association with Philip Rutherford provides comprehensive and up to date tax information covering:
Heavy goods vehicles (HGVs) are a very uncommon benefit. Unless a very specific set of circumstances arise then the provision of an HGV to members of staff will not give rise to a taxable benefit.
The legislation defines an HGV as a mechanically propelled road vehicle which is primarily designed for the carriage of goods or burden of any kind designed to have a laden weight in excess of 3,500 kilograms. Notably, a passenger bus is not an HGV (because humans are not classified as a burden of any kind), and so a passenger bus is outside the scope of the exemption described below.
Where an HGV is provided to an employee or member of his family, no taxable benefit arises
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