# BIK - Commerical Vehicle



## Mahons (11 Aug 2007)

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


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## Ron Burgundy (11 Aug 2007)

5% as compared to 30% with a car


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## Mahons (11 Aug 2007)

thanking you


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## Mizen Head (12 Aug 2007)

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

Crew Cabs are the same as cars for BIK purposes.......30%.


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## Mahons (12 Aug 2007)

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.


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## MsGinger (13 Aug 2007)

Crew cabs are definitely 30% - we have recently been audited by revenue and this was confirmed by them.


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## Mahons (13 Aug 2007)

well that scuppers that plan so


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## Mahons (13 Aug 2007)

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.


​


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## Mahons (13 Aug 2007)

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”.​ ​


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## s2000 (14 Aug 2007)

*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


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## olddog (15 Aug 2007)

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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