Since 2002 HMRC had allowed double-cab pickups to be treated as vans for Income Tax, Corporation Tax and Benefits In Kind.
However, HMRC guidance was updated with effect from April 2025, the tax year 2025/2026.
As a consequence double-cab pickups are unlikely to be classed as goods vehicles because their primary purpose is not the transportation of goods.
Whereas in the past, the decision to buy a double-cab pickup may have been driven by the favourable tax rules for vans and, whilst the VAT position has not changed, the changes for benefit-in-kind and capital allowances purposes may influence those who might previously have chosen a double-cab pickup to make a different decision going forward.
To help businesses manage the changes, HMRC has introduced transitional arrangements, which vary depending on the type of tax involved.
Get in touch if you would like help in clarifying the position based on your particular circumstances before making any decision regarding whether to have a double-cab pickup for your next vehicle.
