HM Revenue & Customs

What is a construction vehicle, plant and machinery and special purpose vehicle and what do the details requested by NOVA refer to?

Examples of construction and plant & machinery are excavators, dumper trucks, bulldozers and any 'crawler tracked' vehicle.

Examples of special purpose vehicles are fork lift trucks and street cleaning vehicles.

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

Back hoe

Make: JCB
Series (model): 3
Version (derivative): 3CX Eco

Fork lift

Make: Atlet
Series (model): Balance
Version (derivative): 20

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