8.b. What is a car for luxury car tax purposes?

Non-interpretative - straight application of the law.

The term 'car' for luxury car tax purposes includes vehicles (other than motor cycles) designed to carry a load of less than two tonnes and fewer than nine passengers including station wagons and four-wheel-drive vehicles. It also includes limousines regardless of their passenger carrying capacity.

    Last modified: 07 Jun 2012QC 16411