What is a Car?
A car is any motor vehicle of a kind normally used on public roads. It must have three or more wheels and meet one of the following conditions:
It must be constructed - or adapted - mainly for carrying passengers.
It must have roofed accommodation behind the driver's seat. This must either be fitted with side windows already or be constructed - or adapted - so that side windows can be fitted.
In addition, the following are not cars:
Vehicles capable of accommodating only one person or suitable for carrying twelve or more people including the driver
Caravans, ambulances and prison vans
Vehicles of three tonnes or more unladen weight
Special purpose vehicles, such as ice cream vans, mobile shops, hearses, bullion vans, and breakdown and recovery vehicles
Vehicles with a payload of one tonne or more
This is as per the VAT Laws of UK.