questionText: To ask the Chancellor of the Exchequer, with reference to paragraph 5.91 of the Autumn Budget 2024, published on 30 October 2024, what assessment she has made of the potential impact of changes to the treatment of double cab pick-up vehicles on (a) SMEs, (b) the self-employed and (c) people who work in the construction industry; and what estimate she has made of the number of taxpayers impacted by those changes in 2025-26.
answerText: Double Cab Pick Up vehicles (DCPUs) have in the past been treated as goods vehicles for tax purposes, rather than cars. Following a judgement by the Court of Appeal, DCPUs must be treated as cars, rather than goods vehicles, for certain tax purposes, base...
heading: Motor Vehicles: Excise Duties