EIM23150 — Car benefit: double cab pick ups

1 Июн 2015 | Author: | No comments yet »
Toyota Proace Crew Cab


EIM23150 — Car benefit: cab pick ups

Section 115(1) 2003

A vehicle of this normally has:

a front cab that contains a second row of and is capable of seating about 4 plus the driver

four capable of being opened whether the rear doors are at the front or the rear (two versions are normally accepted to be and

an uncovered pick-up area the passenger cab.

There is about these vehicles renders them unsuitable for use, so they will not within the exception outlined at onwards.

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

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

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

of the legislation (originally an interim for 2002/03 onwards)

From when deciding whether cab pick-ups count as cars or HMRC will interpret the that defines car and van for tax purposes in with the definitions used for VAT The position in respect of earlier tax remains unchanged.

Under this measure, a cab pick-up that has a payload of 1 (1,000kg) or more is accepted as a van for purposes. Payload means vehicle weight (or design less unoccupied kerb (care is needed when at manufacturers’ brochures as they define payload differently).

Toyota Proace Crew Cab

a separate agreement between and the Society of Motor Manufacturers and (SMMT), a hard top consisting of fibre glass or similar with or without windows, is a generic weight of 45kg. the addition of a hard top to a double cab with an ex-works payload of kg will convert the vehicle a car (net payload reduced to 965 Under this agreement, the of all other optional accessories is HMRC has also adopted treatment.

Customs has been in discussions the major manufacturers as to which of models will no longer be as cars. Potential purchasers can advice about the payload of a model from the manufacturer or If they request any more you should refer them to page on the HMRC website address: www.hmrc.gov.uk/manuals/eimanual/EIM23150.htm).

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

In case of difficulty see EIM23160 .

vehicles

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

Other specific of vehicle are dealt with at .

Toyota Proace Crew Cab
Toyota Proace Crew Cab
Toyota Proace Crew Cab

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