hard top amarok atacama no vat refund. Attention VW Amarok Atacama owners and potential owners. If your vehicle is fitted with a hardtop or a Roll-n-Lock product, you won’t be able to enjoy a VAT refund.
Under Section 115(1) of EIM23150 by Her Majesty’s Revenue and Customs (HMRC), only double cab pick-up with a payload or gross weight or design weight of at least 1 tonne or 1,000 kg shall be considered a van for reimbursement purposes. A separate agreement between the Society of Motor Manufacturers and Traders (SMMT) and Customs, a hardtop of fibre glass, metal or any similar material, either with or without windows, is afforded a generic weight of only 45kg.
A double cab, factory standard Amarok Atacama has a standard payload of 1037/1036kg and is therefore qualified for a VAT redemption. However, the addition of a hard top to an Amarok Atacama will convert the “van” into a car with a net payload of only 991/992kg. If you intend to add optional accessories to increase the payload weigh, don’t bother as the weight of additional accessories will not be considered by the HMRC.