CA23510 - meaning of car query

Hello HMRC, I've recently bought a secondhand fully wheelchair accessible 9-seater minibus under a hire purchase agreement which will be 100% used for my business as a taxi driver. Is it appropriate to view this as not being a car under CA23510 and therefore claim 100% AIA on it? The reliance on it not being a car being under this exclusion: "a vehicle of a type which is not commonly used as a private vehicle and is not suitable for use as a private vehicle."

Hi,
You have to read the guidance on the meaning of a car at CA23510 (Capital Allowances Manual) and determine if your vehicle is a car or not.  We cannot make this decision for you in this forum.
Thank you.

I have read the guidance, indeed quoted from it above, and it's not clear, which is why I asked the question here giving absolute specifics. If this forum can't answer this clear question is there any arm of HMRC who can answer?

Hi, not HMRC Admin but I would say it is a car for capital allowances. There are two tests btw rather than one. It needs to not commonly be used as a private vehicle AND must not be suitable to be used as a private vehicle. It needs to pass both tests to not be a car for capital allowances. This cab be evidenced by the CA page you linked. You see how it says even if a car isn't used as a private vehicle, it is still commonly used as one so is still a car. Similar, a limo with 9 or less passenger seats despite the fact it isn't commonly used is still suitable for use (as a private vehicle) so is still a car. Hope that helps understand the test that must be applied in order to qualify.

Thanks for input BellaBoo. The first part about not being used as a "private vehicle" is quite clearly met. The second part "not suitable for use as a private vehicle" is quite subjective though. The vehicle doesn't fit into a supermarket parking space, is adapted so that three wheelchairs can fit in and guzzles petrol relative to a normal car. However, it could be arguably used for a personal trip to the football, but so could a London black cab.

Hi,
We can only provide general information / guidance in this forum.  
For an answer to your question, you would need to contact our self assesment helpline on 0300 200 3310, contact our webchat facility at Contact HMRC or seek professional advice.
Thank you.