Car or van?
HMRC have now revised and updated their list of vehicles and their view as to whether they qualify to be treated as a van for VAT purposes. The most common type is that known as ‘double cab pick up’s’ but there is also a new ‘breed’ of smaller vans which are based on car chassis. A list follows below.
We would also remind you of the basic VAT rules which say that a car is any motor vehicle of a kind normally used on public roads. It must have three or more wheels and meet one of the following conditions:
- It must be constructed – or adapted – mainly for carrying passengers.
- It must have roofed accommodation behind the driver’s seat. This must either be fitted with side windows already or be constructed – or adapted – so that side windows can be fitted.
-
The following are not cars for VAT purposes:
- Vehicles capable of accommodating only one person or suitable for carrying twelve or more people including the driver
- Caravans, ambulances and prison vans
- Vehicles of three tonnes or more unladen weight
- Special purpose vehicles, such as ice cream vans, mobile shops, hearses, bullion vans, and breakdown and recovery vehicles
- Vehicles with a payload of one tonne or more.
| Make | Model | Variant | Car or van for input tax deduction. |
|---|---|---|---|
| Citroen | Xsara | Enterprise | Van |
| Citroen | Dispatch | Window Van | Car |
| Citroen | Dispatch | Panel Van | Van |
| Daihatsu | Hijet | Blind Panel Van | Van |
| Daihatsu | Extol | Blind Panel Van | Van |
| Fiat | Scudo | Combi 2.0JTD 16v SX 6 seat | Car |
| Fiat | Punto Van | 1.2MPI Petrol | Van |
| Fiat | Punto Van | 1.3 16v multi jet | Van |
| Ford | Fiesta | 3 door van | Van |
| Ford | Transit Connect Crew Van | SWB 1.8 (75ps) Diesel L SWB 1.8 (90ps) Diesel L | Van |
| Ford | Transit Connect Crew Van | SWB 1.8 (90ps) Diesel LX SWB 1.8 (110ps) Diesel LX | Van |
| Ford | Transit Connect Crew Van | LWB 1.8 (90ps) Diesel L | Van |
| Ford | Transit Connect Crew Van | LWB 1.8 (90ps) Diesel LX LWB 1.8 (110ps) Diesel | Van |
| Isuzu | Trooper Commercial | Van | |
| Jeep | Cherokee | Pioneer 2.5CRd | Van |
| Kia | Sorento | Varient 2.5 XE-C Manual | Van |
| Kia | Sorento | Varient 2.5 XE-C Automatic | Van |
| Land Rover | Freelander 1 Commercial | 1.8 Petrol 2000 to 2006 | Van |
| Land Rover | Freelander 1 Commercial | 2.0 Diesel 2000 to 2006 | Van |
| Land Rover | Freelander 2 Commercial | 2.2 TD4 Diesel 2009 Model year onwards | Van |
| Land Rover | Discovery 2 Commercial | 2.5 Diesel 2001 to 2006 | Van |
| Land Rover | Discovery 3 Commercial | 2.7 TDV6 2007 Model Year Manual/Automatic | Van |
| Land Rover | Discovery 3 Commercial | XS 2.7 TDV6 2007 Model Year. Manual/Automatic | Van |
| Land Rover | Discovery 4 Commercial | 2.7 TDV6 2010 Model Year Manual/Automatic | Van |
| Land Rover | Discovery 4 Commercial | XS 2.7 TDV6 2010 Model Year. Manual/Automatic | Van |
| LDV | Does not market any car derived or combi vans. | ||
| Mazda | Does not market any car derived or combi vans. | ||
| Mercedes | Vito 109CDI | Compact Dualiner | Van |
| Mercedes | Vito 109CDI | Long Dualiner | Van |
| Mercedes | Vito 109CDI | Extra Long Dualiner | Van |
| Mercedes | Vito 109CDI | Long Dualiner High Roof. | Car |
| Mercedes | Vito 109CDI | Extra Long Dualiner with | Car |
| Mercedes | Vito 109CDI | Luxury seat Pack | Car |
| Mercedes | Vito 111CDI | Compact Dualiner | Van |
| Mercedes | Vito 111CDI | Long Dualiner | Van |
| Mercedes | Vito 111CDI | Extra Long Dualiner | Van |
| Mercedes | Vito 111CDI | Long Dualliner High Roof | Car |
| Mercedes | Vito 111CDI | Extra Long Dualiner with | Car |
| Mercedes | Vito 111CDI | Luxury seat Pack | Car |
| Mercedes | Vito 115CDI | Compact Dualiner | Van |
| Mercedes | Vito 115CDI | Long Dualiner | Van |
| Mercedes | Vito 115CDI | Extra Long Dualiner | Van |
| Mercedes | Vito 115CDI | Long Dualiner High Roof | Car |
| Mercedes | Vito 115CDI | Extra Long Dualiner with | Car |
| Mercedes | Vito 115CDI | Luxury seat Pack | Car |
| Mercedes | Vito 120CDI | Compact Dualiner | Van |
| Mercedes | Vito 120CDI | Long Dualiner | Van |
| Mercedes | Vito 120CDI | Extra Long Dualiner | Van |
| Mercedes | Vito 120CDI | Long Dualliner High Roof | Car |
| Mercedes | Vito 120CDI | Extra Long Dualiner with | Car |
| MG | Express105 | CDV1.4 | Van |
| MG | Express | CDV2.0 TD | Van |
| MG | Express 160 | CDV 1.8 VVC | Van |
| Mitsubishi | Outlander 4 Work | 2.0 Litre DI-D Equippe (manual) | Van |
| Mitsubishi | Shogun Pinin 4 Work | 1.8MPi 3 door | Van |
| Mitsubishi | Shogun Pinin 4 Work | 2.00GDi 5 door | Van |
| Mitsubishi | Shogun Sport 4 Work | 2.5TD Classic | Van |
| Mitsubishi | Shogun Sport 4 Work | 2.5TD Equippe | Van |
| Mitsubishi | Shogun 4 Work | 3.2 DI-D SWB Classic | Van |
| Mitsubishi | Shogun 4 Work | 3.2 DI-D SWB Equippe | Van |
| Mitsubishi | Shogun 4 Work | 3.2DI-D LWB Classic | Van |
| Mitsubishi | Shogun 4 Work | 3.2 DI-D LWB Equippe | Van |
| Peugeot | 206 | Van | Van |
| Rover | Commerce | CDV 1.4 | Van |
| Rover | Commerce | CDV2.0 TD | Van |
| Tata | Safari | CDV DL Turbo | Van |
| Vauxhall | Corsa | Corsavan | Van |
| Vauxhall | Astra | Astravan | Van |
| Vauxhall | Corsa | Combo | Van |
| Vauxhall | Combo Crew cab | Van |