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
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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.