Double Cab Pick Ups: April Tax Changes

Are you aware of the April 2025 tax changes for Double Cab Pick Ups with payloads exceeding 1 tonne?

The current treatment of Double Cab Pick Up trucks for capital allowance and benefit-in-kind (BIK) purposes, sees these vehicles treated as vans as opposed to cars, provided they have a payload exceeding 1 tonne. In the Governments Autumn 2024 Budget, it was announced that this beneficial treatment is going to be removed. The effected date of these changes is 1^st April 2025 for Corporation Tax purposes and 5^th April 2025 for Income Tax purposes.

Pick Up’s Purchased, Leased or Ordered Before 5^th April 2025

However, transitional benefit-in-kind arrangements will apply to those Pick Up’s purchased, leased or ordered before 5^th April 2025. Where a vehicle is purchased before this date, the previous BIK treatment will continue until the earlier of disposal, lease expiration or 5^th April 2029 at the latest.

Vehicles Purchase, Leased or Ordered after 1^st April 2025

Any vehicles purchase, leased or ordered after 1^st April 2025 will be subject to the changes for capital allowance purposes, and those purchased, leased or ordered after 5^th April 2025 will be subject to the changes for BIK purposes.

At this point in time its believed that the treatment for VAT purposes will remain the same.

Get In Touch

As always, we encourage individuals to seek specialist advice in this area and our tax team at Whitings are more than happy to assist, therefore please do contact your local Whitings LLP office today.

Disclaimer - All information in this post was correct at time of writing.