The tax rules for double cab pickups have changed several times in recent years, so it's understandable if you're unsure where things currently stand. Here, we explain the rules that apply now, what they mean for your business and how the position has changed over time.
Last updated: September 2026
Double Cab Pickup Tax Rules: What Applies Now?
The tax treatment of double cab pickups changed in April 2025. For Benefit in Kind (BiK) purposes, HMRC no longer uses the old one-tonne payload test to decide whether a double cab pickup should be treated as a car or a van.
From 6 April 2025, the vehicle must instead be assessed based on its construction and whether it is primarily suited to carrying goods. As most double cab pickups are designed to carry both passengers and goods without one use being clearly predominant, HMRC expects most to be treated as cars for BiK purposes.
The rules also changed for capital allowances. Most double cab pickups are now expected to be treated as cars for expenditure incurred from 1 April 2025 for Corporation Tax and 6 April 2025 for Income Tax. This can affect the tax relief available when a business purchases one.
There are, however, transitional rules for some vehicles purchased, leased or ordered before the changes took effect, which we'll explain below.
What Does This Mean for Benefit in Kind?
If a double cab pickup is provided to an employee or director and is available for private use, its classification affects how the Benefit in Kind (BiK) is calculated.
For most double cab pickups made available from 6 April 2025, this means the company car benefit rules will apply rather than the previous van benefit rules. The amount of tax payable will depend on the vehicle and individual circumstances, including factors such as its list price and CO₂ emissions.
If you're considering providing a double cab pickup through your business, it's therefore worth checking the likely BiK cost before choosing the vehicle.
What Does This Mean for Capital Allowances?
The change also affects how businesses can claim tax relief on the cost of a double cab pickup.
Previously, a qualifying double cab pickup with a payload of at least one tonne could be treated as a goods vehicle for capital allowance purposes. For expenditure incurred from 1 April 2025 for Corporation Tax and 6 April 2025 for Income Tax, most double cab pickups will instead fall within the rules for cars.
This can affect how quickly your business receives tax relief on the purchase, with the exact treatment depending on factors including the vehicle's CO₂ emissions.
What About Double Cab Pickups Bought Before April 2025?
If your business already had a double cab pickup before the rules changed, don't automatically assume it must now be treated as a car.
For Benefit in Kind, employers that purchased, leased or ordered a qualifying double cab pickup before 6 April 2025 can continue to use the previous treatment until the earliest of:
- the vehicle being disposed of;
- the lease expiring; or
- 5 April 2029.
This can even apply where the vehicle was ordered before 6 April 2025 but wasn't delivered until afterwards.
Capital allowances had separate transitional arrangements. Where a contract was entered into before 1 April 2025 for Corporation Tax or 6 April 2025 for Income Tax, qualifying expenditure incurred before 1 October 2025 could continue to receive the previous treatment. That transitional window has now closed.
Are Double Cab Pickups Still Vans for VAT?
Potentially, yes. The April 2025 changes did not change the VAT treatment of double cab pickups.
For VAT purposes, the one-tonne payload test still applies. A double cab pickup with a payload of one tonne or more is not treated as a car for these purposes, while one below the threshold is treated as a car.
This means the same vehicle can be treated differently depending on which tax you're considering:
I'm Thinking of Buying a Double Cab Pickup. What Should I Do?
If you're considering buying or leasing a double cab pickup through your business, it's worth checking the tax position before you commit to the vehicle.
The treatment can depend on several factors, including when the vehicle is purchased or ordered, whether it's bought or leased, its construction and CO₂ emissions, how it will be used and whether it will be available for private use by an employee or director.
It's also important to consider which tax you're looking at. As we've seen, the same double cab pickup can be treated differently for Benefit in Kind, capital allowances and VAT purposes.
If you're unsure how the rules apply to a vehicle you're considering, speak to the Ryans tax team before making your purchase. We can look at your circumstances and help you understand the potential tax implications before you make a decision.