What counts is length! On 25 March 2015 SARS issued Interpretation Note number 82. It deals amongst other things with when a bakkie is a bakkie and when a bakkie is a car – talk about an identity crisis! The distinction is off course important for VAT purpose, as input tax may be claimed back from SARS on the acquisition of a bakkie, but not on a car. To make this determination go look for your measuring stick under the pile of tools. The objective test proposed by SARS is a simple linear measurement of the length of the area of the vehicle capable of accommodating people as a percentage of the total length of the vehicle (excluding the engine of the vehicle). If the result is less than 50% to accommodate people, a full input tax credit may be claimed. If the measurement yields a result more than 50% to accommodate people; tough luck, no input tax credit. If the result is exactly 50%, go measure again! So if you are driving a Club Cab, extended cab or panel van, get out that tape measure…