For VAT purposes it's important to know the difference between cars and other vehicles. This is because in most cases, VAT-registered businesses can't reclaim the VAT when they buy a car. But they may be able to reclaim the VAT when they buy a commercial vehicle, motorcycle or motor home.
HMRC have launched a guide that explains the difference between a car, motorcycle, a motor home and a commercial vehicle for VAT purposes. This guide is available from the HMRC website at https://www.hmrc.gov.uk/vat/sectors/motors/what-is-car.htm