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HMRC internal manual

VAT Input Tax

From
HM Revenue & Customs
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Motoring expenses: combination vans

A list of combination vans can be seen at Car derived vans and combi vans.

Definition

A combination van looks like a van which can be fitted with, or includes, more seats behind the driver’s seat.

Exclusions

This guidance does not affect those vehicles:

  • which cannot be a motor car because of the one tonne payload test at VIT50300. You should note that the inclusion of a row of seats will reduce the payload capacity.
  • where the load area is big enough compared with the passenger area to make the carriage of goods the main use of the vehicle.

Options

There are a number of options:

  1. Subject to the exclusions these vehicles fall within a) and b) of the definition at VIT50300 and would therefore qualify as a motor car:
  • vehicles fitted with a permanent row of seats behind the driver with one or more side windows;
  • vehicles fitted with a folding row of seats behind the driver with one or more side windows; and
  • vehicles fitted with seat mounts for a “click in click out” seat behind the driver with one or more side windows.
     
  1. Subject to the exclusions these vehicles fall within a) of the definition at VIT50300 and would therefore qualify as a motor car:
  • vehicles fitted with a permanent row of seats behind the driver without any side windows;
  • vehicles fitted with a folding row of seats behind the driver without any side windows; and
  • vehicles fitted with seat mounts for a “click in, click out” seat behind the driver without any side windows.
     

(i) Subject to the exclusions these vehicles fall within b) of the definition at VIT50300 and would therefore qualify as a motor car:

  • vehicles fitted with no seats or seat mounts for a “click in, click out” seat behind the driver with one or more side windows.