The Exciting Ford New Car Model Range
The Ford New Van Model Range
Following a Court of Appeal ruling, the government will classify double cab pickup vehicles (DCPUs) with a payload of one tonne or more as cars for specific tax purposes. This change applies from 1 April 2025 for Corporation Tax and 6 April 2025 for Income Tax. As a result, DCPUs will be subject to car-related rules for capital allowances, benefits in kind, and certain business profit deductions.
However, DCPUs purchased before April 2025 will continue to follow the existing capital allowances rules. Additionally, businesses that purchase, lease, or order a DCPU before 6 April 2025 will benefit from transitional arrangements. They can apply the previous tax treatment until the earlier of:
Capital allowances allow businesses to deduct costs from profits before tax.
From 1 April 2025, Double Cab Pickups will be classified as cars, and capital allowances will be based on emissions. This means allowances could be as low as 6% per year. Customers should consult a tax adviser to understand how these changes will impact them.
Currently, the Ranger Double Cab has a flat commercial BIK monthly rate of £66 for a 20% taxpayer and £132 for a 40% taxpayer.
From 6 April 2025, new taxation rules will apply. BIK rates for the Ranger Double Cab will be based on CO2 emissions, similar to passenger vehicles like the Ranger Raptor and Transit Custom DCIV. This will significantly increase monthly BIK payments.
These vehicles will be subject to a transitional taxation arrangement, meaning that they can benefit from the existing pre April 2025 treatment until 5th April 2029.
5th April 2029 is the absolute cut off on taxation changed, even if the vehicle was sourced prior to the April 2025 changes. As a result, customers will experience a change in taxation treatment if their contract spans the 5th April 2029 transitional taxation date cut off.
• No, for now, these will still be treated as commercial vehicles in respect of both Benefit in Kind and capital allowances.
There are no specific changes here, but Vehicle Excise Duty will have the usual prices increase from 1st April 2025 o e.g. A Ranger currently costing £335 will rise to £345 from 1st April 2025
• No. The taxation changes will be applied on the basis of date of delivery or date of order. In simple terms, only New or Used vehicles, ordered before the April 2025 deadlines will benefit from the transitional taxation arrangement until April 2029. o i.e. a used Ranger, purchased later in April 2025, will be subject to the new taxation arrangements.