Vehicle & Fuel
Vehicle class with gross weight up to 3,500 kg: passenger cars, SUVs, light pickups.
A light-duty vehicle is the regulatory class for passenger and light cargo vehicles with gross weight up to 3,500 kg — passenger cars, SUVs, light pickups. It is the default class covered by IRS, HMRC, and equivalent reimbursement rates. Heavy commercial trucks use separate cost tables.