Car Derived Van with Modifications

Gem7321 · May 2016

I have been approached by a prospective client (Ltd. Co. sole director) who has bought a Landrover Disco which I'm satisfied met the car-derived van requirements for HMRC and was classed as a van.

However, he then proceeded to install rear seats. I, and the client, would argue that the 'goods area' is still significant and use of the seats is incidental (sometimes the client will transport subbies to site). Looking in the car yesterday the seats were folded down flat and the whole of the rear was loaded with tools so I am satisfied that the primary use of the vehicle is in actual fact for transporting goods - but does this matter? Do we now have to class the vehicle as a car purely because it now has rear seats?

Any thoughts or comments appreciated!

burg · May 2016

I think it depends on how far back the optional rear seats are. If they are right at the back then HMRC could argue that the load area is compromised and now not the main purpose. I've only once ever had HMRC query it and they inspected the vehicle. It was a modified people carrier and the bit that convinved HMRC was that not only had the seats been removed but so had the anchor points meaning they could not easily be re-fitted.

Car Derived Van with Modifications

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