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.
Documents
Details
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.
Published 28 April 2015
Last updated 20 May 2015 + show all updates
Last updated 20 May 2015 + show all updates
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Four new models (Dacia's) have been added to the table.
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First published.