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Is a Mercedes Benz x350d 4matic a commercial car?

A client in the building profession bought a new Mercedes Benz x350d 4matic as a commercial vehicle.

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A client who buys a new vehicle annually for purposes of benefitting from the capital allowance, has just bought a Mercedes Benz X350d 4matic. I do not know if this vehicles qualifies as a commercial vehicle due to the criteria imposed by HM Revenue and Customs as to what qualifies as a commercial vehicle, baring in mind that the vehicle is not a Van or Car based Van. The vehicle is intented to be used as an addition to the company motor vehicle pool, but no Benefits in Kind (BiK) would be applicable as the car is to be used specifically for business purposes. 

I am not a great expert on the range of new jeep like or four wheel drive vehicles that could potentially qualify for capital allowances (e.g. Land Rover Defender 110 County TD) as well as VAT and would appreciate any help.  


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By Wilson Philips
21st Feb 2019 15:16

When you say "in addition to the ... pool" do you mean that it will be treated as an additional pool car?

In any event, you need to check the payload - a quick Google search reveals that some variants are above, and some below, the 1 tonne requirement to be treated as a van.

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Replying to Wilson Philips:
By Murat001
21st Feb 2019 15:26

At the moment the vehicle would be an additional pool car but this is likely to change at the next accounting year end.

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Replying to Murat001:
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By tom123
21st Feb 2019 16:46

I imagine a vehicle of this expenditure is unlikely to be parked up at the business premises over night - surely.

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