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This is as much an information post for anyone searching for this, i know LZ ranks very well on Google.
I have to say this is the biggest head f**k ever, on such an important matter you'd think HMRC could give some CLEAR guidance
What I am certain on is a new Station Wagon does not class as a van and although it can be sold as a "commercial vehicle" so vat can be claimed back on you can't class it as a van for benefit in kind. This means you are hit with huge benefit in kind tax bills and it is not worth it.
The Utility is a lot more grey, it's primary function is to carry goods, the load area is substantially larger than that of the rear seating area. I based my case on the HMRC document EIM23150 - Car benefit: double cab pick ups. Following through the calculations in this document, the pay load of the Defender 110 Utility XS is 1018Kg taking into account no driver and the generic weight of a roof of 45kg (as stated by HMRC in this document)
I also based my decision on EIM23115 - Car benefit: vehicle of a construction primarily suited for the conveyance of goods or burden of any description:meaning of construction.
This has a test based method to work through.
1. construction of the vehicle in the relevant tax year:
I concluded that a defender utility is primarily suited for the conveyance of goods - it has a much larger pay load area than rear seating area (try sitting in the back of a new 110 and you'll soon realise those seats are not designed for passengers)
Land Rover define the utility as a commercial vehicle and from what I can extract from them over the phone they do class it's main purpose for carrying goods over all terrains.
2. Establish if any mods have been made
These are permanent mods, for example, the removal of windows in the rear (as per the station wagon) and the physical replacement with metal, making them unsuitable for passengers in the back. Note, this doesn't mean "i took the seats out, but, could put them back any time. HMRC want to see permanent changes, e.g. i took the seats out, welded over the mounts, removed the seat belts, etc.
On a new 110 utility xs there are no mods to consider.
Step 3 only relates to if mods have been made
An important note in this document is:
On the last note i refer back to my earlier comment that the rear seats in a 110 are not designed for long journeys, i'd class them as occasional seats.
In conclusion:
If i am right or wrong who knows, my accountant has been a huge help too, but, there is no definitive list, yet the consequences (financially) are huge if you get it wrong.
My closing point is a few links:
Land Rover Defender 110 now available as commercial - 01/04/2009 - Farmers Weekly
Land Rover Defender Classification Change to Light Commercial Vehicle
Both which quote:
Can you believe everything you find on the internet? Of course not, but, when HMRC are not overly helpful, you have to go on what information you can find.
I have to say this is the biggest head f**k ever, on such an important matter you'd think HMRC could give some CLEAR guidance
What I am certain on is a new Station Wagon does not class as a van and although it can be sold as a "commercial vehicle" so vat can be claimed back on you can't class it as a van for benefit in kind. This means you are hit with huge benefit in kind tax bills and it is not worth it.
The Utility is a lot more grey, it's primary function is to carry goods, the load area is substantially larger than that of the rear seating area. I based my case on the HMRC document EIM23150 - Car benefit: double cab pick ups. Following through the calculations in this document, the pay load of the Defender 110 Utility XS is 1018Kg taking into account no driver and the generic weight of a roof of 45kg (as stated by HMRC in this document)
I also based my decision on EIM23115 - Car benefit: vehicle of a construction primarily suited for the conveyance of goods or burden of any description:meaning of construction.
This has a test based method to work through.
1. construction of the vehicle in the relevant tax year:
I concluded that a defender utility is primarily suited for the conveyance of goods - it has a much larger pay load area than rear seating area (try sitting in the back of a new 110 and you'll soon realise those seats are not designed for passengers)
Land Rover define the utility as a commercial vehicle and from what I can extract from them over the phone they do class it's main purpose for carrying goods over all terrains.
2. Establish if any mods have been made
These are permanent mods, for example, the removal of windows in the rear (as per the station wagon) and the physical replacement with metal, making them unsuitable for passengers in the back. Note, this doesn't mean "i took the seats out, but, could put them back any time. HMRC want to see permanent changes, e.g. i took the seats out, welded over the mounts, removed the seat belts, etc.
On a new 110 utility xs there are no mods to consider.
Step 3 only relates to if mods have been made
An important note in this document is:
Note, EIM23150 was reviewed at the start of the document
On the last note i refer back to my earlier comment that the rear seats in a 110 are not designed for long journeys, i'd class them as occasional seats.
In conclusion:
If i am right or wrong who knows, my accountant has been a huge help too, but, there is no definitive list, yet the consequences (financially) are huge if you get it wrong.
My closing point is a few links:
Land Rover Defender 110 now available as commercial - 01/04/2009 - Farmers Weekly
Land Rover Defender Classification Change to Light Commercial Vehicle
Both which quote:
Can you believe everything you find on the internet? Of course not, but, when HMRC are not overly helpful, you have to go on what information you can find.
