Business tax – guidance

HM Revenue and Customs: car derived vans and combi vans

VAT registered businesses can use this list to determine if VAT can be reclaimed as input tax on particular makes and models of car derived vans and combi vans.


This table lists vehicles that have been notified to HM Revenue and Customs (HMRC) by manufacturers or sole concessionaires which have or have not been modified in accordance with HMRC guidance on motoring expenses as either a car derived van, a combination van or as a passenger car. Where a vehicle is classed as a passenger car input tax is not normally recoverable if the vehicle is available for private use.