HM Revenue & Customs (HMRC) has updated what is considered to be a ‘Double Cab’ pick up as it seeks to provide businesses and motorists with clarity on which vehicles are and aren’t subject to the changes coming in this April.
The change has been reflected in the Employee Income Manual (EIM23151). It confirms that HMRC is no longer aligning with VAT definitions around what constitutes a ‘car’ or a ‘van’ in the context of Double Cab Pick Ups. Instead, classification will be based on the vehicle’s “primary suitability”.
The determination will be made by assessing the vehicle as a whole at the point that it is made available. It is expected that the updated definition will result in most double cab picks ups being classified as cars when calculating the benefit charge.
Tomorrow morning (Wednesday 26 February from 09:30-10:15), the BVRLA is hosting a webinar to help members understand the changes and have their questions answered. The webinar is free to members and will also explore the incoming increases to VED and the changing testing regime for hybrid vehicles.
Link to register: Navigating New Vehicle Tax and Testing
