A top of the range double cab pick up is being purchased for a partnership.
The gross payload is 1035 but the net payload (which deducts 75kg allowance for the driver) is 960.
Presumably as it can't function without a driver the net payload is the sum that is relevant for VAT and this not reclaimable.
(unless it used 100% for business, which is difficult to prove)
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On reading VIT50300, this indicates that it is the difference between the gross weight and kerb weight.
The kerb weight means 'the weight of a vehicle when it carries no person'.
I assume that this means the gross payload of 1035 is key and the VAT is therefore reclaimable?
Any thoughts please?
The legislation says that a motor car excludes:
(iv) vehicles constructed to carry a payload (the difference between a vehicle's kerb weight (as defined in the Table to regulation 3(2) of the Road Vehicles (Construction and Use) Regulations 1986) and its maximum gross weight (as defined in that Table)) of one tonne or more; (SI 1992/3122, art 2).
The 1986 regulation refers to 'no person.' The link is here: http://www.legislation.gov.uk/uksi/1986/1078/regulation/3/made
I'd be interested to read your response and conclusion.