car or van again (for BIK & AIA rules not VAT)?

car or van again (for BIK & AIA rules not VAT)?

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Does anyone know wheter a Mitsubishi Delica is a car or van?
nick farrow

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By neileg
17th Mar 2008 10:08

Payload is the rated carrying capacity of the vehicle measured in tonnes.

Pending the comprehensive review of car and van benefits, the definition of a commercial vehicle for VAT and income tax purposes has been standardised.

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By alanlowrey.hotmail.co.uk
17th Mar 2008 07:58

It's a car
Section 115, ITEPA provides the following definitions:

"Car" - a mechanically propelled road vehicle which is not:

a) a goods vehicle;
b) a motorcycle;
c) an invalid carriage; or
d) a vehicle of a type not commonly used as a private vehicle and unsuitable to be so used.

"Van" - a mechanically propelled road vehicle which:

a) is a goods vehicle; and
b) has a design weight not exceeding 3,500 kgs.

The Delica does not fall readily into any of the four exceptions from the definition of a car. Nor, reasonably can it be argued that a nine seat MPV is a goods vehicle.

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By neileg
14th Mar 2008 15:17

Pretty sure
I'm pretty sure it's a car. If the payload exceeds 1 tonne (which I don't think it does) then it might be a van but it's really just a people carrier.

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By nick farrow
14th Mar 2008 16:19

thanks Neil
what does payload actually mean - is that just for VAT purposes anyway?

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