No. If you were a limited company and the company bought the truck, then gave it to you as a company car, you would have to pay tax on the basis of £3,000 BIK, so 25% or 40% of £3,000. If you legitimately use the pick-up for business and keep it at your business premises (not your home) with no private use you pay no BIK tax and can reclaim the input VAT.