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Double Cab tax implications overturned by HMRC

The Government has decided not to change the tax status of double cab pick ups.  Last week, HMRC decided to change the tax status for 4 door double cab pick ups.  It was proposing to change its status from a goods vehicle to a car.  This didn't go down well in the car industry, let alone, the building industry and or farmers and anyone who drives a double cab over 1000 tonnes payload.  Many different sectors use these pick-ups for work and if you ordered a new one from 1st July benefit in kind tax for cars would be paid by the employee driving the vehicle. 

In an update posted on the Government website, it said: “The government has acknowledged that the 2020 court decision and resultant guidance update could have an impact on businesses and individuals in a way that is not consistent with the government’s wider aims to support businesses, including vital motoring and farming industries.”

The U-turn in full:

  • This update is only concerning 4-door double cab pick ups (DCPU)s with a payload of one tonne or more. 
  • DCPUs with a payload of less than one tonne continue to be treated as cars.
  • The tax on the benefit-in-kind will not increase when employers provide these vehicles to their employees, and the capital allowances available in the first year of use will now not be reduced when a business purchases this vehicle for use in their trade.
  • This will ensure a continued and consistent treatment of double cab pick-ups for capital allowances, benefit in kind, and VAT purposes, maintaining simplicity in the tax system.
  • HMRC will withdraw its updated guidance on February 19, 2024

This is great news.

If you are in the market to purchase a used 4 door pick up, please do contact Simon Shield Cars on 01473 658091 or 07702 410254 or email simonshield@yahoo.co.uk

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