Thanks for your reply.
1. Correct. 2. Correct. 3. Correct 4. Correct. 5. It will still be car; 6. Correct.
I have provided some more details about your query below and a link for HMRC website confirming what is VAN and car.
Vans with rear seats - Some vehicles look like vans and don’t have windows in the sides behind the driver. But they do have additional seats for carrying passengers behind the front row of seats (or they’re designed so they can be fitted with them). They’re sometimes known as combination vans or combi-vans. HMRC considers that this type of vehicle is a commercial vehicle for VAT purposes if it meets either of the following conditions:
It has a payload of more than one tonne after the extra seats have been added.
The dedicated load area (the load area that’s completely unaffected by the extra seats) is larger than the passenger area.
If it meets either of these conditions, then the vehicle is a commercial vehicle for VAT purposes and you can reclaim the input VAT if you follow the normal rules for reclaiming VAT.
HMRC has produced a list of car derived vans and vans with rear seats showing whether they’re classed as a van (commercial vehicle) or a car for VAT purposes:
There is another case - HMRC V Coca Cola
If a vehicle is classed as VAN, you can claim the VAT back as far as the VAN is used for business purpose only.
A taxable benefit in the form of a Van Benefit Charge (VBC) arises when an employee is provided with a company van and it is used for personal journeys.
I hope this answers the query.