EIM23150 - Car benefit: double cab pickups
Source: gov.uk (2025-02-20)


Section 115(1) ITEPA 2003

For the tax treatment of double cab pickups (including models often referred to as extended, extra, king and super cab pickups etc) from 6 April 2025, please see EIM23151 (https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim23151).

A vehicle of this sort normally has:
- a front passenger cab that contains a second row of seats and is capable of seating about 4 passengers, plus the driver
- four doors, whether the rear doors are hinged at the front or the rear (single cab pickups with one row of seats capable of seating about two passengers plus the driver are normally accepted to be vans) and
- an uncovered pickup area behind the passenger cab.
There is nothing about these vehicles that renders them unsuitable for private use, so they will not come within the exception outlined at EIM23125 (https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim23125) onwards.

From 6 April 2002 to 5 April 2025

From 6 April 2002, when deciding whether double cab pickups (including models often referred to as extended, extra, king and super cab pickups etc) count as cars or vans, HMRC will interpret the legislation that defines car and van for tax purposes in line with the definitions used for VAT purposes.

Under this measure, a double cab pickup that has a payload of 1 tonne (1,000kg) or more is accepted as a van for benefits purposes. Payload means gross vehicle weight (or design weight) less unoccupied kerb weight (care is needed when looking at manufacturers’ brochures as they sometimes define payload differently).

Under a separate agreement which was made between HM Customs and Excise (Customs) and the Society of Motor Manufacturers and Traders in 1999, a hard top consisting of metal, fibre glass or similar material, with or without windows, is accorded a generic weight of 45kg. Therefore the addition of a hard top to a double cab pickup with an ex-works payload of 1,010 kg will convert the vehicle into a car (net payload reduced to 965 kg). Under this agreement, the weight of all other optional accessories is disregarded. HMRC has also adopted this treatment.

Around the same time Customs also held discussions with the major manufacturers as to which of their models will no longer be regarded as cars. Potential purchasers can obtain advice about the payload of a particular model from the manufacturer or dealer. If they request any more information, you should refer them to this page on the HMRC website (full address: www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim23150 (https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim23150)).

You should not comment on how a particular vehicle will be treated. You should ensure that enquirers know that the website contains the latest information on the criteria used and that any changes or developments will be publicised there.

In case of difficulty see EIM23160 (https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim23160).

Other vehicles

The 1 tonne rule only applies to double cab pickups, not to any other vehicle.

Other specific types of vehicle are dealt with at EIM23155 (https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim23155).

For the tax treatment of double cab pickups (including models often referred to as extended, extra, king and super cab pickups etc) from 6 April 2025, please see EIM23151 (https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim23151).