Tacho in or not

The Swallow case though PSV has implications for HGV.
In the Swallow Hotels case the argument that its free & we do not charge for its use so no O Licence required was rejected, the court said its use or non use effects the profit, thus hire & reward, as the prosecution was not based upon is it included in the cost, but would it be more profitable if it was not used.
So the situation is not only does it get charged for, but would its use, or its non use effect the company profit.
The definition was not about PSV or HGV but about reward & how that is defined.