Orion
Well-Known Member
a 2013 Subaru Outback wagon.
Same over here - still not a pickup though.
Registered businesses can claim back some or all of the 20% VAT if the vehicle has a payload over 1 tonne, (depending on percentage of business use).
Payload can also be important if the user wants to have the vehicle classified as 'commercial' for tax purposes, with some not qualifying once an aftermarket canopy is fitted:
"Under a separate agreement between Customs and the Society of Motor Manufacturers and Traders (SMMT), a hard top consisting of metal, fibre glass or similar material, with or without windows, is accorded a generic weight of 45kg. Therefore the addition of a hard top to a double cab pick-up with an ex-works payload of 1,010 kg will convert the vehicle into a car (net payload reduced to 965 kg). Under this agreement, the weight of all other optional accessories is disregarded. HMRC has also adopted this treatment."
http://www.hmrc.gov.uk/manuals/eimanual/eim23150.htm
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