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E4.622 Vans—main rules

A 'van' means a mechanically propelled road vehicle (which is not a motor cycle) of a construction primarily suited to the conveyance of goods of any description and of a design weight not exceeding 3,500 kilograms when fully laden and travelling on a road¹. See EIM22700–EIM22980. For the status of double-cab pick-ups see EIM23150. The distinction between a car and a van generally is analysed in EIM23110–EIM23160. See E4.623 as regards heavier vans or lorries.

The distinction between a 'car' and a 'van' is simpler to describe than to operate in practice. Attempts to temporarily convert a 'car' to a 'van' (eg by temporary removal of seats) are likely to come unstuck in the event of detailed review by HMRC². It is also true that for certain vehicle makes and models, there is a fine line of distinction, and the presence (or absence) of particular extras etc may see the vehicle cross that line.

HMRC may also use guidelines issued by the former Customs and Excise³, to determine (initially)