Land Rover Discovery 3.0 SDV6 255 Comm Auto 2 seat

Land Rover Discovery 3.0 SDV6 255 Comm Auto 2 seat

Didn't find your answer?

Is it a car or a van?

Replies (9)

Please login or register to join the discussion.

By Steve Kesby
03rd Jul 2015 17:12

Waste of time

Sorry I tried posting a link, but it was just a complete waste of time.

Google "hmrc list of vans"

Thanks (0)
avatar
By dropoutguy
03rd Jul 2015 17:19

Aha

I think it's a van in this particular case.  Constructed with two seats, rear windows turned into grills etc.

Thanks (0)
By Steve Kesby
03rd Jul 2015 17:24

I think...

... if it's got "commercial" in the title, HMRC accept that it is a van, from scanning their list. Obviously, I'm sure they don't accept it just because it's got "commercail" in the title, but that is what the ones on the list have in common.

Thanks (0)
avatar
By PracticePartner
03rd Jul 2015 17:28

Comm for Commercial?

No rear seats or windows, commercial VED class? Van. 

Thanks (0)
avatar
By MRA-Scotland
03rd Jul 2015 23:10

In the VAT guide, it does say that you can convert a car to van for VAT purposes, and if it goes with that then I am sure it would be acceptable as a Van for everything else. You might run into the issue that Double Cab pickups have, that they are very car like etc so being more generous with private use calculations might well be a good idea.

Land Rover make the commerical versions of the Disco and Freelander to be used as such so should meet the criteria easily.

Out of interest what is it being used for??

 

 

Thanks (0)
avatar
By nick farrow
04th Jul 2015 09:15

List
Does this list work for income tax as well?

Thanks (0)
avatar
By dropoutguy
04th Jul 2015 13:09

Gear

Think it is used to carry sound gear but also privately.

Good question nick, the way I read it, it only applies re VAT.

Thanks (0)
By Steve Kesby
05th Jul 2015 10:19

The list...

... is a list of car derived vans that do not satisfy the definition of car for VAT purposes.

However that then means that they are also likely to satisfy the definition of not being a car, and, therefore, being a van for direct tax purposes.

For VAT there is no definition of van, only what is/isn't a car.

As practice partner notes, a vehicle is a car for VAT purposes, if it is constructed or adapted solely or mainly for carrying passengers or has roofed accommodation behind the driver into which side windows are or can be fitted.

There are then a number of exceptions, which includes a vehicle constructed to carry a payload of at least one tonne.

For direct tax purposes any mechanically propelled road vehicle is a car, unless it falls into certain exceptions, one of which is that it is a goods vehicle. And a vehicle is a goods vehicle if it is of a construction primarily suited to the conveyance of goods or burden.

A goods vehicle is a van (a light goods vehicle), if it is not a heavy goods vehicle (one with a design weight/unladen weight of 3.5 tonnes).

HMRC will generally accept that a vehicle that doesn't satisfy the definition of car in the first place, or that falls within the above 1 tonne exception is a goods vehicle. Hence the ability to use the VAT list for direct tax purposes.

As practice partner also notes the "construction primarily suited to the conveyance of goods or burden" is the same test that is used for classifying a vehicle for VED purposes, so if it is classified as a goods vehicle for VED, it is not a car for direct tax purposes.

So you will find consistency for VAT, VED, and direct tax.

Thanks (0)
avatar
By nick farrow
05th Jul 2015 18:36

many thanks again Steve for comprehensive reply

Thanks (0)