HM Revenue & Customs

What is classed as a 'car' and what do the details requested by NOVA refer to?

A car is a vehicle with three or more wheels constructed for the carriage of passengers, or has roofed accommodation and side windows to the rear of the driver's seat.

Examples include saloons, estates, convertibles, station wagons, 4 x 4s, coupes, roadsters (including roadsters that do not have doors or roofs), quadricycles and rally cars.

Here are two examples to help you identify the details requested by NOVA.

Make: Ford
Model: Focus
Derivative: 2.0
Trim: RS
Body type: Hatchback

Make: Land Rover
Model: Discovery 4
Derivative: 3.0TD
Trim: XS
Body type: Station Wagon

All of the information referred to above should be available on the vehicle purchase invoice and in the vehicle manual.