Double cab pick-ups will be classed as cars from 6 April 2025 for Capital Allowances, Benefits in Kind (BiK), and some deductions from business profits.

What is a Double Cab Pick-Up? (DCPU)

A DCPU is defined as a pick-up truck that has a cabin with four doors, and two rows of seats. The DCPU can therefore carry four or more passengers plus a driver, with the addition of the open cargo bed at the rear.

HMRC’s latest guidance states that a DCPU’s doors do not need to open independently.

Does it matter if the doors hinge at the front or the rear?

In short, no. If your pick-up has four doors, regardless of where it hinges, it will likely be classed as a car for tax purposes.

If a vehicle has four doors it’s also likely to be used for other purposes than just carrying goods, and therefore a DCPU will be treated as a car.

What if your double cab pick-up has two doors?

Two-door pick-ups are traditionally classed as vans and will continue to be treated as such for tax purposes.

Should you buy a DCPU before the start of the new tax year on 6 April?

If you buy a DCPU after 1 April 2025 – for corporation tax purposes, and 6 April 2025 for income tax purposes, it will be treated by HMRC as a car, including for capital allowances, BIK, and certain business profit deductions.

What’s changing for Double Cab Pick-Ups?

HMRC will reduce the up front tax relief, due to businesses no longer being able to write off the full cost of a DCPU in the same year it’s purchased. Alternatively, these vehicles will be subject to Capital Allowance Rates as low as 6% per year.

Benefits in Kind Tax will also increase. For example, if a pick-up currently costs a higher-rate tax payer around £1,800 per year in BiK, this could increase to over £10,000 depending on the vehicle’s list price and CO2 emissions.

If you’ve purchased or leased a DCPU before April 2025 you will still be eligible to benefit from the current tax rules until at least 2029. So, if you’re planning on purchasing a DCPU, then now is the time to!

Transitional Rules Apply

If you purchase a DCPU before 5 April 2025 then transitional rules will be in place. The following HMRC examples outline how these rules will apply:

HMRC’s Double Cab Pick-Up tax examples

Example 1 – If you purchased a DCPU extended model on 14 September 2025, the vehicle would be classed as a car and a car benefit charge would arise.

 Example 2 – If you leased a DCPU on 10 December 2024. As this was leased prior to 6 April 2025 the previous rules still apply until the earlier of the lease expiry, or 5 April 2029.

Example 3 – If you purchased a DCPU on 10 January 2024 which was then traded in on 10 April 2025 for another DCPU, the previous rules would still apply to the first vehicle until it’s traded in on 10 April 2025. As the new DCPU was purchased after 6 April 2025 it will be classed as a car under the new rules, and a car benefit charge would apply.

Example 4 – If you placed an order for a DCPU on 5 January 2025, but it wasn’t available until 2 September 2025, as you entered into the agreement prior to 6 April 2025, the previous rules will continue to apply until the earlier of disposal, lease enquiry or 5 April 2029.

Double Cab Pick-Ups – the right choice for you

In conclusion, DCPUs will be classed as cars for tax purposes from April 2025. If you have any questions regarding a potential DCPU purchase or lease, get in touch with your Vantage Accounting Client Director, who will be able to talk through your options, and discuss exactly how much it will cost you in tax.