Goods Vehicle Definition

For motor taxation purposes, a "goods vehicle" is a vehicle (including tricycles weighing more than 500kg unladen) that is constructed, or adapted, for the conveyance of goods, or burden of any other description, in the normal course of a trade or business (including agriculture and Local Authority functions), and is used soley for that purpose.

While most vehicles can, in some way, be used to convey goods or burden, they are not considered "goods vehicles" because they were not constructed, or adapted, for that purpose and are not used soley for that purpose.

To be adapted for such use, a vehicle must acquire the "characteristics" of a goods vehicle in relation to space for carrying goods and a limited seating capacity for passengers. That means the following conditions must be satisified:

1. The area of the vehicle for carry goods must be greater than the seating area.
2. All seats to the rear of the driver seat must be removed, and the seat bolt holes welded over.
3. All rear seatbelts must be removed, and the seatbelt anchor points welded over.

If the above conditions are not met, vehicle testing centres will not carry out a Commercial Vehicle Test (CVT) on the vehicle, and the Motor Tax Office will not issue a tax disc for the vehicle at the goods rate of tax.