HMRC has very recently updated its guidance once again on the tax treatment of double cab pick-up trucks to give further clarity as to which trucks will be caught by the change in the tax treatment.
It was back in the Autumn Budget when it was announced that double cab pick-up trucks would be treated as cars from April 2025 for Capital Allowances and employee Benefits in Kind purposes.
Initially the definition of a double cab pickup was having a second row of seats, being able to seat five passengers, including the driver, and four doors capable of being opened independently. HMRC has now changed its definition by omitting the need for all four doors to be able to be opened independently. What this means is that more vehicles will now be classed as a car, such as extended, extra, king, or super cabs.
Two door pickups are normally accepted to be vans.
Further information on these changes can be found in our earlier article here.
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