From 6 April 2025 for corporation tax and 6 April for income tax ‘the government will treat double cab pickup vehicles (DCPUs) with a payload of one tonne [1,000 kilos] or more as cars for certain tax purposes’. The payload is the gross vehicle weight.

As well as this, the original definition HMRC was using for these vehicles was that the pickup has front and a rear passenger cab with four doors capable of seating four people plus the driver. Additionally, it will not matter whether the rear doors are hinged at the back or the front of the vehicle.