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Motor Vehicle Expenses

<p>A&#160;<b >motor vehicle</b>, also known as an&#160;<b >automobile</b>&#160;or&#160;<b >road vehicle</b>, is a self-propelled wheeled&#160;<a href="http://en.wikipedia.org/wiki/Vehicle" title="Vehicle" >vehicle</a>&#160;that does not operate on rails, such as&#160;<a href="http://en.wikipedia.org/wiki/Train" title="Train" >trains</a>&#160;or&#160;<a href="http://en.wikipedia.org/wiki/Tram" title="Tram" >trolleys</a>. The&#160;<a href="http://en.wikipedia.org/wiki/Vehicle_propulsion" title="Vehicle propulsion" class="mw-redirect" >vehicle propulsion</a>&#160;is provided by an&#160;<a href="http://en.wikipedia.org/wiki/Engine" title="Engine" >engine</a>&#160;or motor, usually by an&#160;<a href="http://en.wikipedia.org/wiki/Internal_combustion_engine" title="Internal combustion engine" >internal combustion engine</a>, or an&#160;<a href="http://en.wikipedia.org/wiki/Electric_motor" title="Electric motor" >electric motor</a>, or some combination of the two, such as&#160;<a href="http://en.wikipedia.org/wiki/Hybrid_electric_vehicle" title="Hybrid electric vehicle" >hybrid electric vehicles</a>&#160;and&#160;<a href="http://en.wikipedia.org/wiki/Plug-in_hybrid" title="Plug-in hybrid" >plug-in hybrids</a>. For legal purposes motor vehicles are often identified within a number of vehicle classes including&#160;<a href="http://en.wikipedia.org/wiki/Car" title="Car" >cars</a>,&#160;<a href="http://en.wikipedia.org/wiki/Bus" title="Bus" >buses</a>,&#160;<a href="http://en.wikipedia.org/wiki/Motorcycle" title="Motorcycle" >motorcycles</a>&#160;<a href="http://en.wikipedia.org/wiki/Off_highway_vehicle" title="Off highway vehicle" class="mw-redirect" >off highway vehicles</a>,&#160;<a href="http://en.wikipedia.org/wiki/Light_truck" title="Light truck" >light trucks</a>&#160;and regular&#160;<a href="http://en.wikipedia.org/wiki/Truck" title="Truck" >trucks</a>. These classifications vary according to the legal codes of each country.&#160;<a href="http://en.wikipedia.org/wiki/International_Organization_for_Standardization" title="International Organization for Standardization" >ISO</a>&#160;3833:1977 is the standard for road vehicles types, terms and definitions.<sup id="cite_ref-1" class="reference" ><a href="http://en.wikipedia.org/wiki/Motor_vehicle#cite_note-1" >[1]</a></sup>

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<p ><strong >Car</strong></p>

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<p >A car is a motor-powered road vehicle designed to carry a load of less than two tonnes and fewer than nine passengers.

It does not include motorcycles or similar vehicles.</p>

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<p ><strong >Commercial vehicle</strong></p>

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<p >Commercial vehicles are designed for the principle purpose of carrying goods used for business or trade.

They are not subject to LCT.</p>

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