EIM23151 - Car benefit: double cab pickups 6 April 2025 onwards

For the tax treatment of double cab pickups from 6 April 2002 to 5 April 2025 please see EIM23150

From 6 April 2025, HMRC will no longer align its interpretation of the terms “car” and “van” for tax purposes with the definitions used for VAT purposes. Under the VAT approach double cab pickups are classified based on payload capacity, with anything under one tonne classified as a car, and anything a tonne and over as a van. This rule was replicated as a pragmatic way of resolving the primary suitability and classification of double cab pickups.  

Transitional arrangements

Transitional arrangements will apply for employers that have purchased, leased, or ordered a double cab pickup before 6 April 2025, whereby they will be able to rely upon the previous treatment until the earlier of disposal, lease expiry, or 5 April 2029.  The position prior to 6 April 2025 remains unchanged as outlined at EIM23150.