From 1 July 2024, HMRC is going to reclassify double cab pick-ups as ‘cars’ for employment benefit and capital allowance purposes. Pick-ups acquired or ordered before 1 July will benefit from a transition period.
What is a double cab pick-up?
Typically, a double cab pick-up has:
- A front passenger cab containing two rows of seats capable of seating three or four passengers, plus the driver.
- Four doors in addition to any rear door that are capable of being opened independently.
- A load-bearing pickup area behind the cab.
New policy from July 2024
HMRC have revised both their Employment Income Manual and Capital Allowance Manual to state that from 1 July 2024, the meaning of ‘car’ will no longer be interpreted in line with the definition used for VAT purposes in respect of double cab pick-ups.
You can read more about this on the Gov website here.
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