A commercial vehicle is a vehicle that is licensed to be used for the transportation of goods or materials rather than passengers. Light to medium-sized commercial vehicles are used to transport relatively light goods. Thanks to its load carrying capacity, a five-seater one-tonne double cab is counted for tax purposes as a commercial vehicle. The point of any commercial vehicle, whether it's a florist's van or part of a parcel delivery firm, is to be of service to the business.