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E4.622 Vans—main rules

A 'van' means a mechanically propelled road vehicle (which is not a motor cycle) of a construction primarily suited to the conveyance of goods of any description and of a design weight not exceeding 3,500 kilograms when fully laden and travelling on a road¹. See EIM22700–EIM22980. For the status of double-cab pick-ups see EIM23150. The distinction between a car and a van generally is analysed in EIM23110–EIM23160. See E4.623 as regards heavier vans or lorries.

The distinction between a 'car' and a 'van' is simpler to describe than to operate in practice. Attempts to temporarily convert a 'car' to a 'van' (eg by temporary removal of seats) are likely to come unstuck in the event of detailed review by HMRC². It is also true that for certain vehicle makes and models, there is a fine line of distinction, and the presence (or absence) of particular extras etc may see the vehicle cross that line.

HMRC