Depreciation on tourist hire vehicles permitted: foreign cars allowed and higher rates apply to buses lorries and vans. Foreign motor cars owned and used by tour operators or travel agents in the business of running them on hire for tourists qualify for depreciation, including where transport is provided as part of a package tour, because the car is regarded as taken on hire by the tourist. Motor buses, motor lorries, motor taxis and motor vans used by tour operators or travel agents to provide transport services to tourists qualify for a higher rate of depreciation under the Income-tax Rules when run on hire.