Double cab pickups – as you were

Double cab pickups will continue to be treated as vans rather than cars HMRC has confirmed. It had only a week before issued new guidance to the effect that from 1 July 2024 double cab pickups with a payload of one tonne or more would be treated as cars rather than goods vehicles for both capital allowances and benefit-in-kind purposes.

The government said it had since ‘listened carefully to views from farmers and the motoring industry on the potential impacts of the change in tax treatment’. It acknowledged that the decision in Payne and others v CRC [2020] EWCA 889 and resultant guidance update could have an impact on businesses and individuals in a way that was not consistent with the government’s wider aims to support businesses including vital motoring and farming industries.

It plans to consult on legislation to ensure that...