Double-Cab Pick-Up Tax Change: Which Models Are Affected?
Double-cab pick-up vehicles will be subject to a significant change in tax rates from April 2025 after being reclassified by HMRC.
The new regulation sees double-cabs – essentially pick-ups with a rear compartment – be brought into line with cars due to the assertion they can be used primarily for private purposes.
Under the current classification, double cab pick-ups are considered only for their payload capacity – anything 999kg and under is considered a car and therefore taxed as one. Pick-ups of any body style with a 1000kg payload capacity is considered a vehicle used for commercial purposes.
However, this will change from April 2025 with the payload capacity measure scrapped in favour of a tax classification measured on the number of seats in any vehicle.
It means single cab pick-ups – those with two seats only – will continue to be classified as used primarily as commercial vehicles and therefore rates remain at the LCV fixed rate.
Double cab pick-up vehicles will be subject to BIK (Benefit-In-Kind) tax rate change using a figure based on CO2 emissions, like a standard company car. As these models generate higher emissions than most vehicles, taxpayers could be paying out up to £800 a year more on their car tax.
Vehicles affected include:
Double Cab Pick-Up – Models with an uncovered area behind the passenger cab which features four hinged doors and contain four or more seats Extended Cab Pick-Up – Models with slight hinged ‘suicide doors’ (opening away from one another) that allows for easier access to the rear compartment and has four or more total seats
The latter clarifies that any pick-up with any type of rear door function will be hit by the company car tax change.
BIK changes impact business users who have a company-owned vehicle available for personal use. Until April, businesses are able to claim capital allowances on vehicles other than cars (pick-ups, vans), including double-cab pick-ups that are also used privately.
Employers that bought, leased, or ordered a double-cab pickup before 6 April 2024, the rules maintain the current classification until the vehicle is sold, the lease ends, or 5 April 2029 � whichever comes first.