Page 23 - P6 Slide Taxation - Lecture Day 3 - VAT Part 3

21.3. Motor car [s 17(2)(b)]

Def s 1 “motor”: any motor car, minibus, double cab…

• Normally used on public roads

• has 3 or more wheels

• contrsucted or converted wholly or mainly (>50%) for the

carriage of passengers

• Excluding: See article: "VAT
& Double Cabs"
- Caravans & ambulances

- Game viewing vehicles (≥ 7 passengers)

- Hearses

- Accommodating only 1 person or more than 16 persons

- Vehicles with an unladen mass if 3 500kg or more

- No input on acquisition of “motor car”!