HMRC have now announced that just days after the decision to treat double cab pickups (with a payload of more than one tonne) as cars rather than vans wef 1 July 2024, this guidance has now been reversed. The reversal has been due to lobbying by the farming community and the motor industry.
Double cab pickups will therefore continue to be treated as vans under the current rules and the updated guidance (dated 12 February 2024) has been removed from HMRC in this regard.
HMRC spokesperson has stated “This will ensure a continued generous and consistent treatment of DCPUs for capital allowances, benefit in kind, and VAT purposes, maintaining simplicity in the tax system.”
NB: Double cab pickups with a payload of less than one tonne will continue to be treated as cars.