When you say “fully deductible against tax” what does that mean?
If you’re self employed then allowable business costs are offset against your turn over and you then pay tax on whats left over – your profit.
Vans tend to be fully tax deductable as they’re not considered car-like enough to be be used in any large amount for social and domestic use as well as for business. With cars you tend to have to declare a split of business and domestic use and only claim a deduction on the business portion.
Some 4x4s and particular the weird ugly 4×4, 4 door, 2 rows of seats, pick up with a 1 tonne payload physically separated from the passenger space (and a big sticker saying ‘Animal’ or ‘Trojan’ or ‘Cockmunch’) are cars designed to fall into a space where they tick the most tax boxes. Not enough like a car for tax purposes, not enough like a commercial vehicle in VOSAs eyes to get into operator license requirements when towing. Self employed folk buy them as you can put them through their books as a business cost then use them for gadding about instead.
Even with a gardening business I don’t think a range rover would be fully deductible, there have been van variants of discoveries before, but if there are rear seats there needs to be that bulkhead between them and the load space, and a 1 ton payload to fall into the weird ‘Dual Purpose Vehicle’ tax loophole
Certain leasing deals are configured for easy tax accounting also although the way the capital allowance is comfigured has changed so its less beneficial to lease than it used to be.