A frequently asked question. If specific equipment requirements are met, the vehicle is considered a delivery van for tax purposes, also known as a vehicle with a “grey license plate”. The normal rules regarding the taxable benefit also apply to vehicles with a grey license plate . Excluded from this are delivery vans that are suitable (virtually) exclusively for the transport of goods, delivery vans that employees cannot use for private purposes outside working hours because they remain at the company premises, and delivery vans for which an agreement prohibiting private use has been made between employer and employee.
For the purpose of the taxable benefit, no distinction is made between vans with or without a double cab. However, it is true that only vans with a single cab fall under the category of vehicles suitable almost exclusively for goods transport . Although vans owned by entrepreneurs are exempt from BPM , the BPM amount is included in the list price on which the taxable benefit is calculated.
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