When is a van not a van...........

When is a van not a van...........

Didn't find your answer?

Assuming all the other conversions of a "car" to a van have been made, such as removal of seat etc, what modification is required to the windows?
I am familar with the technical aspects and this is more of a straw poll to discover whether anyone has had success or failure in arguing with HMRC.
If the existing windows are removed and replaced with metal then there can be no question that the car is now a van.
But what is the position regarding "blacking out" in terms of;-
A. Heavily opaque glass replacing original windows.
B. A non removable paint job on the glass.
C. A plastic film which is stuck on the original glass.

Nigel Fisher

Replies (4)

Please login or register to join the discussion.

avatar
By gary_taylor
18th May 2007 13:33

Windows in a van
I am afraid it was a little while ago since I last looked but my understanding was that a van can have a window behind the front seats but not windows. I seem to recall that was VAT legislation but I think PAYE BIK legislation looks to VAT legislation for interpretation on these matters.

Thanks (0)
David Winch
By David Winch
18th May 2007 15:04

When is a van not a van? . . . .

When it is underwater!

See this item on BBC news
http://news.bbc.co.uk/1/hi/england/cumbria/6668571.stm

Thanks (0)
avatar
By martin.jackson
21st May 2007 09:03

When is a van not a van...........
A van is defined in legislation (both s81 CAA2001 and s115 ITEPA) as a vehicle whose construction is primarily suited for the conveyance of goods or burden.

HMRC guidance on whether modifications can be made to change a vehicle's construction purpose is at EIM23030..

- identify the precise nature of the modifications that have been carried out. Then consider whether they are sufficiently permanent and substantial in scale to have altered the original manufactured construction of the vehicle.

- changes such as sliding out the rear seats, but leaving the seat mountings and seat belt fixtures in place, or placing temporary coverings over the rear side windows do not change the original construction of the vehicle.

- changes such as permanent removal of the rear seats and all associated fittings, possibly accompanied by the welding in of a new load base, and the replacement of glass rear side windows by permanently welded-in fibreglass or metal panels may well change the original construction of the vehicle.

Thanks (0)
avatar
By User deleted
21st May 2007 16:35

Windows
May be worth noting that the likes of the Discovery van and some of the other 4x4 based vans retain the rear, side windows but they are 'painted' out. If they can be built this way presumably they can be converted similarly.

Thanks (0)