When writing about the newly launched Ford Ranger Super Cab we stated that because there are no rear seats fitted the bakkie is classed as a commercial vehicle, allowing VAT to vendors can claim back the tax on the vehicle, saving over R30 000.
Reader James Motlanthe took us to task, writing: “I sincerely hope that you have checked your facts regarding VAT vendors being able to claim back the tax on the Super Cab vehicle. The rear door disqualifies it as a commercial vehicle because you may just as well remove the rear seats of a double cab and install load bins and register it as a commercial vehicle.”
We had previously cleared this matter up with the Receiver of Revenue when we first wrote about the Mitsubishi ClubCab, but queried it once again just to make certain nothing had changed due to the Ford bakkie being a four-door model. Mr Ian Anderson of the Receiver’s Pretoria legal office confirmed that the Ford is indeed exempt from VAT. When vehicles are approved for sale in this country they are type-certified, and a bakkie can indeed be offered with a larger bin as long as the load space has not been reduced to accommodate extra passengers in the cab. In the case of the Ford, the bin has been reduced and the cabin area increased, not for passengers, but to provide protected interior space for goods, tools and what have you. If Ford started offering the SuperCab with rear seats and seatbelts as an option the Receiver would no doubt take a closer look at the whole deal.
Mr Motlanthe’s proposal that double cabs could have their back seats replaced by cargo boxes would unfortunately not entitle him to a VAT refund, because the vehicle would still be type certified as a double cab in the Receiver’s office. But those who bought a Super Cab and took it to an auto trimmer for seats and safety belts would not have a problem with the Taxman. Just as long as Ford didn’t start offering the option through their dealers…