BIK - Commerical Vehicle

M

Mahons

Registered User
Messages
163
Hi,

I'm an IT contractor with Private Ltd company. I'm looking at buying a commercial vehicle through the company for use by myself only. This would be my full time vehicle.

Anyone know what the BIK implications would be??

Thanks in advance

Mahons
 
Mahons I saw your other post re Crew cab from Thailand.

Crew Cabs are the same as cars for BIK purposes.......30%.
 
Are you 100% sure on Crew Cabs having to pay the full 30%. The reason so many people are driving them is for the fact they are treated as a commercial vehicle even though they have 5 seats.
 
Crew cabs are definitely 30% - we have recently been audited by revenue and this was confirmed by them.
 
Appears you're right, found this on the revenue website

Meaning of “car”​

5.3.1
For the purposes of the PAYE and PRSI charges, a car​

means any mechanically propelled road vehicle

designed, constructed or adapted for the
carriage of the driver or the driver and one or
more other persons, other than -​

(a) a motor-cycle the weight of which is less than 410 kilograms,
(b) a van (see definition in Chapter 6),
or
(c) a vehicle not commonly used as a private vehicle and unsuitable to be so used.​

This includes all cars within the ordinary meaning of the​
word, crewcabs and jeeps but excludes hearses and lorries.



​
 
just found this on the revenue website...

Meaning of “van”
A van means a mechanically propelled vehicle which –​


n is designed or constructed solely or mainly for the carriage of goods or other burden, and
n has a roofed area or areas to the rear of the driver’s seat, and​

n has no side windows or seating fitted in that roofed area or areas.​


Where a crew cab or other similar type of vehicle meets all of these criteria it would be regarded as a
van rather than a car – see Chapter 5 (paragraph 5.3 ) regarding the meaning of “car”.​

​
 
Hi,

Also, Found this online, although the article is a bit old so maybe things have changed:

Vans
With effect from January 1, an employee who has the use of a van will be liable to PAYE and PRSIon avalue equivalent to 5 per cent of the original market value of the van. A crew cab will be treated as a van for BIK purposes.

Taken from [broken link removed]


Also, from Revenue.ie site as quoted my mahons above:

Meaning of “car”​

5.3.1
For the purposes of the PAYE and PRSI charges, a car​

means any mechanically propelled road vehicle

designed, constructed or adapted for the
carriage of the driver or the driver and one or
more other persons, other than -​

(a) a motor-cycle the weight of which is less than 410 kilograms,
(b) a van (see definition in Chapter 6),
or
(c) a vehicle not commonly used as a private vehicle and unsuitable to be so used.​

This includes all cars within the ordinary meaning of the​
word, crewcabs and jeeps but excludes hearses and lorries.

I think the sentence "a vehicle not commonly used as a private vehicle and unsuitable to be so used" means that if you have use of another car and do NOT use the crew cab as a private vehicle then you should not be getting 30% BIK. Is this right?? I.e. If a vehicle IS a Crewcab AND IS commonly used as a private vehicle then you pay 30%... if it IS a crewcab and IS NOT commonly used as a private vehicle you don't.

Can anyone clarify or comment?

Thanks a million,

A
 
If the vehicle is pooled ( i.e. available for use by a number of employees and not assigned to an individual ) isnt the situation somewhat different ?

Going off topic... I understand that up untill recently mobile cranes in the UK could use low duty rate ( i.e. same rate as heating oil etc ) diesel. Does anyone know the position in here on this ?
 
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