Motor Vehicles: Taxation — Written Question

Question

Mike Wood

Conservative — Kingswinford and South Staffordshire

To ask the Chancellor of the Exchequer, whether (a) her Department and (b) HMRC have produced a Tax Information and Impact Note for the changes to the Treatment of double cab pick up vehicles outlined in paragraph 5.91 of the Autumn Budget 2024 Red Book.

Answer

James Murray

Following recent case law from 2020, double cab pick up vehicles (DCPU) with a payload of one tonne or more must be treated as cars, based on primary use. In the light of this judgement, the government would have to legislate to treat DCPUs as goods vehic...

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