Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether (a) her Department and (b) HMRC have produced a Tax Information and Impact Note for the changes to the Treatment of double cab pick up vehicles outlined in paragraph 5.91 of the Autumn Budget 2024 Red Book.

Following recent case law from 2020, double cab pick up vehicles (DCPU) with a payload of one tonne or more must be treated as cars, based on primary use.

In the light of this judgement, the government would have to legislate to treat DCPUs as goods vehicles. The government has made clear it does not intend to do so as this would depart from the principles underpinning the Court of Appeal’s judgement and would incur significant fiscal cost, which is not affordable, given the state of the public finances inherited by this Government.

In accordance with standard practice, a tax information and impact note is only published when legislative changes are made.