![]() | Home > Land Rover Customer Relations > Commercial Status of Hard Top Model |
![]() ![]() |
|
|
Supacat Member Since: 16 Oct 2012 Location: West Yorkshire Posts: 11018 ![]() ![]() ![]() |
Hi
Can you confirm what, if any, are the implications of the recent decision of the Court of Appeal in the HMRC case concerning the classification of certain vehicles for the purposes of income tax and national insurance contributions with regard to the new Defender Hard Top model? The BVRLA (@bvrla) Tweeted: Court ruling confirms that Combi vans are to be treated as cars for P11D purposes @HMRCgovuk #vehicletax https://t.co/RCZoJOy4rv https://t.co/e2gD3JwKuf https://twitter.com/bvrla/status/1296519265332469763?s=20 Actual ruling: https://www.bailii.org/ew/cases/EWCA/Civ/2020/889.html It's nigh on impossible to extract a few sentences to sum up, but "the application of the test as to whether a particular vehicle is a "goods vehicle" for the purposes of section 115(2)" and whether "the car was not "constructed or adapted for use . . . for the conveyance of goods" with the conclusion that "" . . . It seems to me that, by the conjunction of the words "constructed or adapted," the definition is really saying "originally constructed or where the structure is subsequently altered." "Immediately one says that, the question arises whether it can be said that the structure of the vehicle in the ordinary sense of the word has been altered, or whether the structure remains the same, but that some small fitting or attachment is made which, although it physically involves making small holes for screws in the structure, could not in any ordinary sense of the word be an alteration of the structure." |
||
![]() |
|
lightning Member Since: 23 Apr 2009 Location: High Peak, Derbyshire Posts: 3314 ![]() ![]() |
The new Defender "Commercial" is classed as a van with DVLA and HMRC
The old Defender only qualifies with HMRC if it's the "hard top" with no rear side windows and two or three front seats. All Defenders were classed as "Commercial" after 2011 but only with DVLA. Sadly a five seat Puma "Utility" won't qualify with HMRC. |
||
![]() |
|
Croker Member Since: 25 May 2020 Location: Gloucestershire Posts: 7 ![]() ![]() ![]() |
I don't know about the P11D stuff but the old 5 door utility wagon used to qualify with HMRC for VAT and capital allowances the same as a double cab. Based on the ability to carrya one tonne payload behind the seats with all the seats in place, I think?
|
||
![]() |
|
CarMan Member Since: 29 Nov 2010 Location: Cotswolds Posts: 1897 ![]() ![]() |
Agree with that ![]() 1993 200tdi 90 hard-top 1998 300tdi 90 soft-top |
||
![]() |
|
lightning Member Since: 23 Apr 2009 Location: High Peak, Derbyshire Posts: 3314 ![]() ![]() |
The jury is still out on this. I can't get a definitive answer, sellers of this version insist it's "Commercial" with HMRC but l think it's a grey area. l am also not sure if the Defender Puma "Utility" also falls foul of the new rules concerning "double cabs" that came into force in April 2025. Where they are now classed as cars with HMRC. However this only applies to new purchases, if you've already got one the law doesn't change for yours for a few years, 2029 l think. |
||
![]() |
|
90 Dreamer Member Since: 13 Jul 2019 Location: Oop North Posts: 2268 ![]() ![]() ![]() |
Pretty sure I have posted this before but you need to speak with a good Accountant and not listen to tat of sellers or whatever….
When I bought my classic 90 H/T 5years (ish) back then I was reliably informed that HMRC considered not only the 2door 90 H/T, pick-up, etc but also the 110 double cab utility, pick-up, etc…. Only the “car” type Station Wagons were NOT HMRC qualified…… |
||
![]() |
|
![]() ![]() |
|
All times are GMT + 1 Hour |
< Previous Topic | Next Topic > |
Posting Rules
|
Site Copyright © 2006-2025 Futuranet Ltd & Martin Lewis
