Ken wrote:

Buy a L200 double cab

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absolutely no probs at all from our insurers.

If youve informed your insurance I have no problems what so ever as your then covered.

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lets face it 90% of LR owners would be better off in a mini,most are for sure fooling themselves into justifying driving one,.

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if you need to drive one,as i do,

bobbi o wrote:

we run a fleet of transit vans

well bobbi..I don't necessarily agree with you but whatever I think ...I wish you good luck with it

I have found this guidance from HM Customs on input tax which might be of help

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17.4 Car derived van
V-13:
Input Tax
Page 110 of 174
17.4.1 What is a ‘problem car-derived van’?

These vehicles, from the outside, still maintain the appearance of a car.
However from the interior the vehicles have the appearance and functionality
of a van – the rear seats and seatbelts have been removed along with their
mountings, the rear area of the shell is fitted with a new floor panel to create a
payload area and the vehicle's “side windows” to the rear of the driver’s seat
are made opaque.

17.4.2 Are these vehicles cars or vans for VAT purposes?
These vehicles clearly do not fit comfortably within indent (a) of the definition
of a motor car contained in Value Added Tax (Input Tax) Order 1992 (SI
1992/3222) Article 2 in that they are not “solely or mainly for the carriage of
passengers”. Turning to indent (b) it would appear that this vehicle is
“constructed…for the fitting of side windows”. However, subject to the
conditions set out below, where these vehicles are clearly not designed for the
carriage of passengers Customs take the view that these vehicles could be
treated as vans for VAT purposes.

17.4.3 What characteristics define a ‘problem car-derived van’?
We know in very broad terms what these vehicles look like; see above What
is a ‘problem car-derived van’? However if one of these vehicles is to be
classified as a van for VAT purposes then it must have all of the following
characteristics.

You will see that we have rated these characteristics as general, important or
essential. This does not mean that a vehicle can fail to meet an ‘important’
criterion and still be classified as a van. The classification merely indicates
that the technical requirements for an important criterion have been relaxed to
reflect their non-essential status.

1. Load area

A general point that ensures the vehicle has the basic entry characteristic of a
problem car-derived van.
When viewing the load area it is important to consider both of the following:


 It must be clear that the adaptations give the vehicle the
functionality of a commercial vehicle. As such the removal
of a bench seat or similar from what is essentially a 2
seater car would not automatically qualify this vehicle as a
van for VAT purposes - even if all other conditions are
met.


 It must be clear that the accommodation that remains
must be highly unsuitable for carrying passengers. If the
space that remains could accommodate a bench seat or
similar you may need to look instead at the guidance on
combination vans – see below.

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Input Tax
Page 111 of 174

2. Seat belt Mountings
This is an essential criterion.
The seat belt mountings must be completely removed or completely disabled.
It is not sufficient to merely cover them over or fill in holes with a non-metal
cold substance, which can later be removed with ease. Examples of suitable
methods of disabling are welding up the boltholes or the fitting of bonded
shear-bolts.

3. Seat mountings
Again, this is an essential criterion.
The seat mountings must be completely removed or completely disabled. The
boltholes must be treated in the same way as the boltholes for the seat belt
mountings. Hooks or brackets must be removed.

4. Rear foot well
This is an important criterion.
The rear foot well makes the rear of the vehicle suitable for the carriage of
passengers as it gives the requisite headroom. We would insist on a
permanently fixed cover, which must either be welded or fixed to the body with
shear bolts. It is not suitable to have a temporary floor, which can be easily
removed.

5. Windows
This is an important criterion.
Customs take the view that a window must admit light and/or air. Therefore
Customs would take the view that a problem car-derived van where any side
windows to the rear of the drivers seat are fitted with clear glass would not
qualify as a van for VAT purposes, even if all the other conditions were met.
So to satisfy this criterion Customs would insist that,


 all side windows to the rear of the drivers seat must be
completely opaque. To avoid any doubt on this issue we
would prefer that the glass be laminated – the opaque
layer sandwiched in the middle of clear glass.
Alternatively, we understand that an opaque film can be
fitted which is difficult to remove due to the type of
adhesive used. Customs would not accept any film, which
could be removed by simple process, and


 the mechanism for raising and lowering the windows in
the rear side doors, where applicable must be disabled or
removed. Where this process is not possible Customs
would accept bonding the glass to the frame so that it
cannot be opened.


17.5 Combination vans

What is a combination van?

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This has the appearance of a van, which can be fitted with or includes
additional seats behind the drivers seat.

The issue will not affect those vehicles;


 Which are automatically excluded from becoming a motor
car because of the 1 tonne payload test. (It should be
noted that the inclusion of a row of seats will reduce the
payload capacity).


 Where the load area is of a sufficient size compared with
the passenger area to make the carriage of goods the
predominant use of the vehicle.

There are a number of options:

1. Vehicles fitted with a permanent row of seats behind the driver, with side
window/s
Subject to the exclusions at 1. and 2. above this vehicle falls within indent a)
and b) of the definition and would therefore qualify as a motor car.

2. Vehicles fitted with a permanent row of seats behind the driver, without side
window/s
Subject to the exclusions at 1. and 2. above this vehicle falls within indent a)
of the definition and would therefore qualify as a motor car.

3. Vehicles fitted with a folding row of seats behind the driver, with side
window/s
Subject to the exclusions at 1. and 2. above this vehicle falls within indent a)
and b) of the definition and would therefore qualify as a motor car.

4. Vehicles fitted with a folding row of seats behind the diver, without side
window/s
Subject to the exclusions at 1. and 2. above this vehicle falls within indent a)
of the definition and would therefore qualify as a motor car.

5. Vehicles fitted with seat mounts for a “click in click out” seat behind the
driver, with side window/s
Subject to the exclusions at 1. and 2. above this vehicle falls within indent a)
and b) of the definition and would therefore qualify as a motor car.

6. Vehicles fitted with seat mounts for a “click in, click out “ seat behind the
driver , without side window/s
Subject to the exclusions at 1. and 2. above this vehicle falls within indent a)
of the definition and would therefore qualify as a motor car.

7. Vehicles fitted with no seats or seat mounts for a “click in, click out” seat
behind the driver, with side window/s
Subject to the exclusions at 1. and 2. above this vehicle falls within indent b)
of the definition and would therefore qualify as a motor car.

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I've been accused of vulgarity. I say that's bullshit  

bobbi o wrote:

to clarify this is only of any use to business owners and company car vehicles who can reclaim vat....there is no vat fraud involved

JMC wrote:

Claim back VAT

Fit Rear Seats - hidden or otherwise

Pay the VAT

It's that simple

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to clarify this is only of any use to business owners and company car vehicles who can reclaim vat.