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For VAT purposes the definition of a motor car has been amended several times over the years.

The current definition states:   “Motor car” means any motor vehicle of a kind normally used on public roads which has three or more wheels and either:

a)    is constructed or adapted solely or mainly for the carriage of passengers; or

b)    has to the rear of the driver’s seat roofed accommodation which is fitted with side windows or which is constructed or adapted for the fitting of side windows;

There are a number of exceptions to this rule: notably vehicles constructed to carry a payload of one tonne or more, i.e. double cab pick-ups such as a Toyota Hilux.