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E4.622 Vans—main rules

A 'van' means a mechanically propelled road vehicle (which is not a motor cycle) of a construction primarily suited to the conveyance of goods of any description and of a design weight not exceeding 3,500 kilograms when fully laden and travelling on a road¹. See EIM22700–EIM22980. The distinction between a car and a van generally is analysed in EIM23110–EIM23160. See E4.623 as regards heavier vans or lorries.

For the status of double-cab pick-ups see EIM23150–EIM23151. It should be noted that HMRC has changed its interpretation of such vehicles, effective from 6 April 2025. From that date the vehicle will be treated as a car rather than a van, unless the vehicle was acquired before 6 April 2025 in which case, any existing van treatment will be maintained on a transitional basis. HMRC clearly believes its change of view is supported by the case of Payne² (see E4.620 for further details of the case) and does not therefore require updated legislation. However one undoubted complication is that, at least for the present, HMRC does not