What are the changes for double cab pickup trucks?

In short, nothing is going to change.

HMRC was planning changes that would have affected double cab pickups and the rules were set to change from 1st July 2024. However, on 19th February, HMRC announced that it would not be going ahead with the changes.

Currently, when classifying a double cab pickup as a car or a van the main consideration is the payload* of the vehicle. A double cab pickup** that has a payload of one tonne (1,000kg) or more is accepted as a van for benefits purposes, anything under one tonne classified as a car. 

HMRC had originally stated that from 1st July 2024, the classification would have been be determined by assessing the vehicle as a whole. Most double cab pickups would have likely been classified as cars, because they are suited to carrying passengers. 

The changes had meant that under benefit in kind rules, the company car rules would have applied, rather than the flat rate benefit value for vans. Typically, company car benefits give rise to higher tax liabilities for employees and employers. 

The changes still do not affect single cab pickups. 

* Payload means gross vehicle weight less unoccupied kerb weight. 

** A double cab pickup normally has a front passenger cab with a second row of seats, seating five people. It has four doors capable of being opened independently and an uncovered pickup area behind the passenger cab. 

Date published 15 Feb 2024 | Last updated 20 Feb 2024

This article is intended to inform rather than advise and is based on legislation and practice at the time. Taxpayer’s circumstances do vary and if you feel that the information provided is beneficial it is important that you contact us before implementation. If you take, or do not take action as a result of reading this article, before receiving our written endorsement, we will accept no responsibility for any financial loss incurred.

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