Share this content

Camper Van - CA or AIA?

Camper Van - CA or AIA?

Client rents out 1960's Camper Vans for periods of no longer than 14 days. Do they qualify for Capital Allowances or the AIA? The vans do have windows (obviously) so are not "commercial vehicle vans" but they are also not used for normal transportation of people. Thanks


Please login or register to join the discussion.

31st Jan 2011 10:11

The test is, are they a car...

... and a car is, "a mechanically propelled road vehicle other than:

an invalid carriage [it's not one of those];a motorcycle [it's not on of those];a goods vehicle [agreed that it's not on of those]; ora vehicle of a type not commonly used as a private vehicle and unsuitable to be so used."

I'd suggest a camper van is of a type that's pretty much only used as a private vehicle and is perfectly suited to such use.  Therefore, it's a car.  I thought HMRC's manuals had mention of camper vans and motor homes being cars, but I can't seem to find it now.

Thanks (0)
31st Jan 2011 17:15


Hi and many thanks for the reply - In the end I think I found the bit on HMRC about motor homes to which you are referring -  which aslong as they had a certain length of table for people to sit round,  a bed of a certain length and a 10 litre permanent water tank then they were not cars and could be classed as Plant and Machinery. These are just little campers so I have classed them as cars.

Thanks again for the reply :-) 



Thanks (0)