“Motor car” definition of section 1 of VAT Act

“motor car” includes a motor car, station wagon, minibus, double cab light delivery vehicle and any other motor vehicle of a kind normally used on public roads, which has three or more wheels and is constructed or converted wholly or mainly for the carriage of passengers, but does not include-

(a)     vehicles capable of accommodating only one person or suitable for carrying more than 16 persons, or

(b)     vehicles of an unladen mass of 3 500 kilograms or more; or

(c)     caravans and ambulances;

(d)     vehicles constructed for a special purpose other than the carriage of persons and having no accommodation for carrying persons other than such as is incidental to that purpose;

(e)     game viewing vehicles (other than sedans, station wagons, mini-buses or double cab light delivery vehicles) constructed or permanently converted for the carriage of seven or more passengers for game viewing in national parks, game reserves, sanctuaries or safari areas and used exclusively for that purpose, other than use which is merely incidental and subordinate to that use; or

(f)     vehicles, constructed as or permanently converted into hearses for the transport of deceased persons and used exclusively for that purpose;

[Definition of “motor car” amended by section 76 of Act 30 of 2000 and section 92 of Act 32 of 2004]