- Double cab pick-up trucks will no longer be classified as vans but as cars for benefit-in-kind tax purposes from 1 July 2024
- HMRC and SMMT have agreed on how the one tonne payload test will be applied to double cab pick-ups
- Cars and commercial vehicles are treated differently for VAT purposes
- Vehicles with a payload of one tonne or more are not treated as cars for VAT purposes
- It is important to know the payload of any double cab vehicle bought to avoid self-supply charges
- HMRC will ignore most accessories added to the vehicle, except for hard tops
- HMRC and SMMT have agreed to simplify the treatment of these vehicles
- Recent guidance has reversed the decision to classify double-cab pickups as cars, now they are considered vans for BIK purposes.
Source: deeksvat.co.uk
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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