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Stop! The tax on double cab pickup is not changing

Way back in 2020 the Court of Appeal ruled that double cab pickups are cars which impacted the benefits in kind and capital allowances position.

Now this was not good news for the many industries using DCPUs (as they are known) for genuine work purposes. They are widely used in the farming sector when you can sling a sheep in or transport a hay bale (that might be the other way round) with considerable ease.

This means that the tax treatment for double cab pickups remains unchanged

  • Payload > 1 tonne remains a goods vehicle for capital allowances and taxable benefits

  • Payload < 1 tonne remains a car vehicle for capital allowances and taxable benefits

HMRC has indicated they will provide new guidance or revised legislation in due course.

However, this needs monitoring because you can never be too sure that a change might be slipped through - even if not the full change. HMRC's statement

We will cover this on forthcoming webinars and is included on the company car webinar to be published in April 2024.

Action plan - it is highly unlikely most firms can extract a list of clients with a double cab pickup - but it is probably worth including in a newsletter or targeted emails to affected sectors.

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