E4.623 Heavy goods vehicles
A heavy goods vehicle is any mechanically propelled road vehicle which is constructed primarily to carry goods and has a design laden weight exceeding 3,500 kilograms in normal use1.
Unless the use of the vehicle is wholly or mainly private use, no tax charge normally arises from its provision2. The statute also exempts from taxation any other benefit provided in connection with the vehicle,
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 13:51