Crew Cabs

Crew Cabs

Circular Letter MT1052 dated 27 July 2001 refers.

A crew cab comprises of a cab with seating for a driver and a minimum of 3 passengers and a maximum of 6 passengers. The cargo area to the rear of the cab is completely separated from the cab by a partition, which is permanently fixed. Crew cabs are constructed to carry goods and may be taxed as a goods vehicle provided all the necessary requirements are submitted i.e. weight docket, pass statement, crew cab declaration form etc.

The carriage of passengers is permitted in a crew cab provided they are employed by the registered owner of the vehicle, the carriage takes place during the course of their employment (only during the time they are paid, not going to or coming from work unless it forms part of the paid working day) and the vehicle is ordinarily used for the conveyance of goods in the course of trade or business.

Applicants should be made aware that if the crew cab is used in any situation other than the above then the higher rate of tax is payable. (private)