SE23045 - Car benefits: "double cab pick ups"

Section 168(5)(a)(ii) ICTA 1988

A vehicle of this sort normally has

• a front passenger cab that contains rear seating and is capable of seating about 4 passengers, plus the driver
• four doors capable of being opened independently (two door versions are normally accepted to be vans, even those with rear doors which can only be opened after the front doors and which must be closed before the front doors) and
• an uncovered "pick-up" area behind the passenger cab.

There is nothing about these vehicles that renders them unsuitable for private use, so they will not come within the exception outlined at SE23040 onwards.

So it is necessary to consider whether they are designed primarily for carrying goods or burden, so that they come within the exception outlined at SE23030 onwards.

They present us with a challenge in terms of establishing the predominant purpose of construction (see SE23031) as on the surface many of them appear to be equally suited to convey passengers or goods. However, when all factors relating to their construction are taken into account, a number of vehicles within this category do have a predominant purpose of carrying goods or burden.

It follows from the above, that it is not possible to come up with a single categorisation for all double cab pick-ups. Nor is it possible to give a blanket ruling on any particular makes, as the standard vehicle may have been adapted in the factory, by the dealer, or once acquired. So each case will depend on the facts and the exact specification during the period when the vehicle is made available for private use.

Interim measure for 2002/03 onwards

From 2002/03, when deciding whether double cab pick-ups count as cars or vans, HMRC will interpret the legislation which defines 'car' and 'van' for tax purposes in line with the definitions used for VAT purposes. The position in respect of earlier tax years remains unchanged.

Under this measure, a double cab pick-up which has a payload of 1 tonne (1,000 kg) or more is accepted as a van for benefits purposes. 'Payload' means gross vehicle weight (or 'design weight') less unoccupied kerb weight.

Under a separate agreement between Customs and SMMT, a hard top consisting of metal, fibre glass or similar material, with or without windows, is accorded a generic weight of 45kg. Therefore the addition of a hard top to a double cab pick up with an ex- works payload of 1,010 kg will convert the vehicle into a car (payload reduced to 965 kg). HMRC has also adopted this treatment.

Customs has been in discussions with the major manufacturers as to which of their models will no longer be regarded as cars. Potential purchasers can obtain advice about the payload of a particular model from the manufacturer or dealer. If they request any more information, you should refer them to this page via the Practitioner Zone of the HMRC website, www.hmrc.gov.uk.

You should not comment on how a particular vehicle will be treated. You should ensure that enquirers know that the website contains the latest information on the criteria used and that any changes or developments will be publicised there.

In case of difficulty see SE23046.

Other vehicles

The 1 tonne rule only applies to double cab pick-ups, not to any other vehicle.