Planning to buy a light cargo commercial vehicle? Super! You can even take advantage of a more favourable tax regime than ordinary passenger cars. But you have to meet some conditions, discover them in this article! 🚚
What is a light cargo according to the tax definition? 🔎
A light cargo is defined as a vehicle designed and built to transport goods, with a maximum authorised mass of 3,500 kg.
In Belgium, these light trucks enjoy a more favourable tax regime than ordinary passenger cars. The precise conditions such a light cargo must meet depend on the type of vehicle and are assessed by the car inspection. Below are the four categories covered by the definition of a light cargo.
1. Single-cab pick-ups
- Fully enclosed single cabin with up to two passenger seats next to the driver
- Open cargo box, possibly covered with a tarpaulin, horizontal cover or superstructure to protect the load
2. Double-cab pick-ups
- Fully enclosed double cab with up to six passenger seats next to the driver
- Open cargo box, possibly covered with a tarpaulin, horizontal cover or superstructure to protect the load
3. Single-cab vans
- Passenger compartment with up to two seats beside the driver
- Load compartment separated from passenger compartment by partition at least 20 cm high or by backrest of single row seats
- Length of load compartment at least 50% from the wheelbase
- Fixed or permanently confirmed horizontal loading floor without anchorages for additional seats
4. Double-cab vans
- Passenger compartment with up to six seats next to the driver
- Load compartment completely closed off from passenger compartment by continuous wall over full width and height
- Loading compartment length at least 50% from the wheelbase
- Fixed or permanently confirmed horizontal loading floor without anchorage points for additional seats
Note: a pick-up or chassis cab will only be taxed as light cargo from 2023 if it is used for professional purposes.
Tip!
There are lots of tax and financial benefits for light cargo commercial vehicles, discover them in this article!
How do you qualify a vehicle as light cargo? 🚚
To benefit from the favourable measures associated with a light cargo, your vehicle must meet the conditions to qualify as a ‘fiscal’ light cargo. A mere registration with the Vehicle Registration Services (DIV) as a light cargo is not sufficient for this.
The technical characteristics on the inspection certificate are decisive. For example, you have to pay attention to aspects such as the separation between cargo space and passenger space, the length of the cargo space in relation to the wheelbase and the maximum amount of passenger seats allowed. These things should be checked by the car inspection.
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