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Reprieve for king Cab
Page 16
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• Nissan UK is considering whether to resume imports of its King Cab one-tonne pickup after winning its legal battle with the Inland Revenue over whether car tax should be paid on the vehicle. The Court of Appeal upheld a high court judge's decision to cancel the £170,078 tax claim King Cab — not liable to private car tax despite its small side windows behind the B post. in respect of Nissan King Cab vehicles sold in this country.
The 1983 Car Tax act states that a vehicle is liable for tax if there is "roofed accommodation which is fitted with side windows, or constructed or adapted for the fitting of side windows" behind the driver's seat.
The court case was about whether the additional space behind the driver's seat was 'accommodation', within the meaning of the act. Lord Justice Lloyd decided that the space in the Nissan pickup was intended to provide secure storage for equipment.
Imports of the King Cab pickup ceased in March 1986 after it became clear that car tax would be charged on the vehicle.
Nissan has given no indication about whether imports will resume, but it says it is "delighted to have won the case".