Motor Vehicles: Excise Duties — Written Question

Question

Mr Richard Holden

Conservative — Basildon and Billericay

To ask the Chancellor of the Exchequer, with reference to paragraph 5.91 of the Autumn Budget 2024, published on 30 October 2024, what assessment she has made of the potential impact of changes to the treatment of double cab pick-up vehicles on (a) SMEs,

Answer

Dan Tomlinson

Double Cab Pick Up vehicles (DCPUs) have in the past been treated as goods vehicles for tax purposes, rather than cars. Following a judgement by the Court of Appeal, DCPUs must be treated as cars, rather than goods vehicles, for certain tax purposes, base...

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