Heavy goods vehicles

By Tolley in association with Philip Rutherford

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
  • Introduction
  • What is an HGV
  • Exemption from tax
  • Reporting the benefit


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.

ITEPA 2003, s 238
What is an HGV

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.

ITEPA 2003, s 238(4)
Exemption from tax

Where an HGV is provided to an employee or member of his family, no taxable benefit arises

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