Beginning in April 2025, double cab pick-ups (DCPUs) with a payload of one tonne or more will be treated as cars for tax purposes. This reclassification will impact capital allowances, benefit-in-kind (BIK) rates, and some business profit deductions, leading to higher tax liabilities for businesses.
Transitional Rules: For DCPUs bought, leased, or ordered before April 2025, the current “van” tax treatment can still apply for BIK until 5 April 2029, lease expiration, or disposal.