HM Revenue & Customs

What is a Light Commercial Vehicle and what do the details requested by NOVA refer to?

Light Commercial Vehicle (LCV) includes all panel vans and any other vehicle with three or more wheels, primarily designed for the carriage of goods and which has an unladen weight not exceeding 3,500 kg (3.5 tonnes).

Examples include Luton vans, box vans, mini buses, single cab and double cab pickups and all panel vans irrespective of weight.

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

Make: Ford
Model: Tourneo Custom
Derivative: 2.2TDCi
Trim: 300 LWB Trend
LCV body: Bus 8 seats

Make: Vauxhall
Model: Astravan
Derivative: 1.7D
Trim: Epic Ltd Edn
LCV body: Panel van

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