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Double Cab Pick Ups HMRC

In general, HMRC renders double cab pickups as being suitable for private use, meaning the EIM23125 exception does not apply.

Hence, it would need to have a design 'primarily' used for carrying goods or burden to come within the exception outlined at EIM23115 onwards.

What is a Double Cab Pick Up Truck?

For the purpose of HMRC tax treatment, vehicles of this sort usually have:

A passenger cab at the front that also contains a second row of seats behind and is capable of seating about four (4) passengers (excluding the driver).
Four (4) doors that you can open 'independently' no matter whether the rear doors are hinged at the front or the rear (HMRC usually accept two door versions as being classified as vans) and;
A pick-up area behind the passenger cab that is 'uncovered'.

Establishing the predominant purpose of construction can be a challenge - due to the fact that many pickups can convey passengers or goods.

But, the factors that HM Revenue and Customs considers most are the construction and whether the predominant purpose is for carrying goods or burden (not passengers).

Categorisation for Double Cab Pick-ups

As a result, HMRC does not use any single categorisation for the tax treatment of 'all' double cab pick-ups. Also, there is no blanket ruling on any particular makes. This is because the original version could have been adapted (e.g. in the factory, by the dealer, or once it's acquired).

Hence, the relevant facts (and the exact specification of the vehicle during the period it is available for private use) will determine each case - as per each make and model.

Interpretation of HMRC Legislation

The rules for determining whether any given double cab pick-up is rated as a car or van changed since 2002/03 (see Section 115(1) ITEPA 2003).

As such, HMRC now interprets legislation defining cars and vans for tax purposes in line with those used for VAT purposes.

This is the important part:

The current measures state that HMRC accepts any double cab pick-up with a payload of at least one (1) tonne (1,000kg) as being a 'van' for benefits purposes.

Note: Payload refers to the gross vehicle weight (or design weight) less unoccupied kerb weight. But, sometimes manufacturers define payload using a different calculation.

Double Cab Pick Ups with Hard Tops

Customs and the SMMT (Society of Motor Manufacturers and Traders) have a separate agreement for hard tops. They grant a generic weight of forty five (45) kilograms to vehicles with a metal, fibreglass, (or similar material), no matter whether it has windows or not.

Thus, a double cab pick-up with an added hard top (with an ex-works payload of 1,010 kg) converts it into a car (i.e. the net payload reduces to 965 kg).

Note: HM Revenue and Customs (HMRC) also adopts this agreement for double cab pick-up tax treatment and disregards the weight of any optional accessories. You can also contact the manufacturer or dealer for further advice about the payload of a particular model.

Other Types of Vehicles [EIM23155]

Motor Homes

There are two main reasons why HMRC considers motor homes as being 'cars' for tax purposes:

They are mechanically propelled road vehicles, (and);
None of the exceptions stated in Section 115(1) (EIM23100) apply (e.g. to prevent them from being classed as cars).

Land Rover Defender Station Wagons

HMRC treats these all-wheel drive front-engine 5-door light off-road SUVs with 5 seats as cars for tax purposes for the same reasons as motor homes.

Note: Another section contains more information about Land Rover models, including the Defender series and the most stolen vehicles in the United Kingdom.