From 1st April 2025 for corporation tax, and 6th April 2025 for income tax, double cab pickups with a payload of one tonne or more will be treated as cars for the purposes of capital allowance, benefits in kind, and other deductions from business profits. The existing capital allowances treatment will apply to those who purchase DCPUs before April 2025. Transitional benefit in kind arrangements will apply for employers that have purchased, leased, or ordered a DCPU before 6 April 2025. They will be able to use the previous treatment, until the earlier of disposal, lease expiry, or 5 April 2029.

