Written Question·Treasury·UIN 67488

Motor Vehicles: Taxation

Tabled: 14 July 2025
Answered: 17 July 2025
Named Day

Question

Mr Richard Holden

Conservative — Basildon and Billericay

To ask the Chancellor of the Exchequer, if she will introduce a three month extension to the transition period for capital allowance rules for Double Cab Pick Ups.

Answer

James Murray
Following recent case law from 2020, Double Cab Pick Ups with a payload of one tonne or more must be treated as cars for capital allowances purposes, in line with the Court of Appeal's judgement on the primary suitability of such vehicles. The government ...
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