VIT50900 - Motoring expenses: combination vans
A list of combination vans can be seen at Car derived vans and combi vans.
Definition
A combination van looks like a van which can be fitted with, or includes, more seats behind the driver’s seat.
Exclusions
This guidance does not affect those vehicles:
- which cannot be a motor car because of the one tonne payload test at VIT50300. You should note that the inclusion of a row of seats will reduce the payload capacity.
- where the load area is big enough compared with the passenger area to make the carriage of goods the main use of the vehicle.
Options
There are a number of options:
1) Subject to the exclusions these vehicles fall within a) and b) of the definition at VIT50300 and would therefore qualify as a motor car:
- vehicles fitted with a permanent row of seats behind the driver with one or more side windows;
- vehicles fitted with a folding row of seats behind the driver with one or more side windows; and
- vehicles fitted with seat mounts for a “click in click out� seat behind the driver with one or more side windows.
2) Subject to the exclusions these vehicles fall within a) of the definition at VIT50300 and would therefore qualify as a motor car:
- vehicles fitted with a permanent row of seats behind the driver without any side windows;
- vehicles fitted with a folding row of seats behind the driver without any side windows; and
- vehicles fitted with seat mounts for a “click in, click out� seat behind the driver without any side windows.
(i) Subject to the exclusions these vehicles fall within b) of the definition at VIT50300 and would therefore qualify as a motor car:
- vehicles fitted with no seats or seat mounts for a “click in, click out� seat behind the driver with one or more side windows.