VAT and P11D definition of Combi vehicles  

Many BVRLA members have written to the association asking for clarity on the treatment of combination vehicles for VAT and benefits purposes. 

The BVRLA has engaged with HM Revenue and Customs (HMRC) to clarify the treatment of combination vehicles and has prepared a guidance note giving the current position and making the HMRC guidance clear for members. 

The guidance reflects the current position and may be subject to change if there are appeals in ongoing cases or HMRC announces additional measures.  

The BVRLA continues to engage with HMRC on this issue and member concerns can be raised with the organisation by contacting