Under HMRC’s updated legislation announced in the Autumn Budget 2024, significant tax changes are coming that will impact buyers of double cab pick-ups. As of April 2025, these vehicles will no longer be classified as commercial vehicles for Benefit in Kind (BIK) and Capital Allowances (CA) purposes. Instead, they will be treated as cars, which will result in increased tax liabilities for buyers and businesses.
Understanding the Legislation Changes
Benefit in Kind (BIK):
• Effective 6th April 2025, double cab pick-ups will transition from a flat-rate BIK charge of £3,960 to a variable rate based on CO2 emissions.
• This means higher tax costs for vehicles with higher emissions, aligning double cab pick-ups with the treatment of passenger cars.
Capital Allowances (CA):
• From 1st April 2025, double cab pick-ups will no longer qualify as ‘plant and machinery’ for CA purposes. Instead, they will be treated as cars, impacting the way businesses can claim tax relief on these assets.
Transitional Period:
• Double cab pick-ups purchased or ordered before the respective cut-off dates will retain their commercial vehicle classification until the earlier of disposal, lease expiry, or 5th April 2029.
Exclusions:
• Single and extended cab pick-ups are not affected by these changes and will remain classified as commercial vehicles.
VAT and Road Tax:
• VAT reclaim eligibility and Vehicle Excise Duty (VED) remain unchanged for double cab pick-ups under this legislation.

Why Have These Changes Been Introduced?
The Court of Appeal determined that double cab pick-ups often serve dual purposes, accommodating both passenger and cargo transport. As a result, they must be reclassified as cars for tax purposes to align with their usage.
Why Act Now?
Isuzu UK is urging potential buyers to act before the April 2025 deadline to mitigate the financial impact of these changes. Here’s why acting now matters:
- Avoid Higher BIK Costs:
By purchasing a double cab pick-up before 6th April 2025, buyers can benefit from the current flat-rate BIK taxation, avoiding potentially steep increases based on CO2 emissions. - Favourable Capital Allowances:
Businesses can take advantage of existing CA rules for commercial vehicles, which offer more beneficial tax deductions than those for cars. - Transitional Protection:
Vehicles purchased before the deadline will retain their commercial classification until at least April 2029, providing a significant window of tax relief.

Expert Insight
Alan Able, Managing Director of Isuzu UK, commented: “The BIK campaign reflects our commitment to keeping our customers informed and empowered. We recognise that HMRC’s decision represents a fundamental shift in how double cab pick-ups are taxed. With this campaign, we aim to ensure our customers understand the implications and encourage them to act now to avoid higher costs later. The Isuzu D-Max has always been the backbone of businesses, and this campaign underscores the value it offers ahead of the upcoming changes.”
FAQs on the Upcoming Changes
• Are single and extended cab pick-ups affected?
No, these models remain classified as commercial vehicles.
• Does VAT reclaim eligibility change?
No, VAT treatment remains unchanged for double cab pick-ups.
• Will road tax be affected?
No, Vehicle Excise Duty (VED) will not change under this legislation.
• What happens if I buy after April 2025?
Vehicles purchased after this date will be subject to the new tax treatment, leading to higher costs for buyers and businesses.
Take Action Today
The new BIK campaign from Isuzu UK is not just about informing customers – it’s about inspiring timely action. By securing an Isuzu D-Max before the deadlines, buyers can lock in substantial tax savings and continue to benefit from the D-Max’s proven durability, versatility, and value.
Don’t wait until it’s too late. Learn more about the upcoming changes, schedule a test drive, or place your order today by contacting your nearest Crawfords Automotive dealership.