New Tax Rules Now in Force for Double Cab Pick Ups – Including the MAXUS T60
⚠️ New Tax Rules Now in Force for Double Cab Pick Ups – Including the MAXUS T60
JS Holmes Ltd – www.jsholmes.com
As of 6 April 2025, HMRC has introduced new tax rules that significantly affect the treatment of Double Cab Pick Ups (DCPUs), including the popular MAXUS T60, available now at JS Holmes Ltd.
🚙 What Is a DCPU?
A Double Cab Pick Up (DCPU) such as the MAXUS T60 features:
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A second row of seats (for up to 4 passengers plus driver)
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Four doors that open independently
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A separate, open load bed at the rear
These versatile vehicles have long been popular with tradespeople and businesses, offering a practical blend of load-carrying capacity and passenger comfort.
⚖️ What’s Changed?
Until recently, DCPUs with a payload of 1 tonne or more were taxed as vans—resulting in a lower benefit-in-kind (BIK) tax charge and access to favourable capital allowances.
However, from 6 April 2025, HMRC no longer uses the payload test to classify DCPUs. Instead, they now assess:
“Primary suitability – is the vehicle more suited to carrying passengers or goods?”
As a result, most DCPUs – including the MAXUS T60 – will now be treated as cars for:
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Benefit-in-kind (BIK) tax purposes
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Capital allowance claims
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Business profit calculations
💸 What Does This Mean for You?
If you're a business owner or employee using a vehicle like the MAXUS T60, the new classification as a car may affect:
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Company car tax (BIK): Higher annual tax charges due to the vehicle’s CO₂ emissions and passenger capability.
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Capital allowances: No longer eligible for 100% Annual Investment Allowance (AIA). Instead, a lower 6% writing down allowance likely applies.
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Corporation & Income Tax: Vehicle tax treatment now based on intended use, not payload.
👉 Note: The VAT rules still use the payload test, so you may still be able to reclaim VAT on a DCPU like the T60 if it meets the 1-tonne requirement.
🛻 Why the MAXUS T60 Still Makes Sense
Despite the tax changes, the MAXUS T60 remains a strong choice for businesses needing a rugged, reliable, and capable vehicle that can handle both people and payloads.
At JS Holmes Ltd, the MAXUS T60 offers:
✅ Over 1 tonne payload capacity
✅ Powerful 4WD performance
✅ Spacious dual-cab interior
✅ Modern safety and tech features
It's still an ideal workhorse — built to perform, whatever the tax classification.
📞 Need Advice?
We understand the new rules can be confusing. The team at JS Holmes Ltd is here to help you:
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Understand how the new tax rules apply to your business
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Evaluate the total cost of ownership of the MAXUS T60
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Choose the right vehicle for your needs
📍 Visit us: www.jsholmes.com
📞 Call us: 01945 410243
✉️ Email: [email protected]
JS Holmes Ltd – Trusted Since 1955
Let us help you find the right vehicle for your business in the new tax landscape.