New Isuzu D-Max Commercial pickup offers tax-efficient alternative for farmers and business users

Farmers and rural businesses can still claim VAT and 100% capital allowance with Isuzu’s D-Max V-Cross Commercial — a double-cab pickup redesigned with no rear seats to comply with new HMRC tax rules

Toby Whatley
Head of Machinery and Farm Technology
clock • 2 min read
New Isuzu D-Max Commercial pickup offers tax-efficient alternative for farmers and business users

With HMRC's changes to the classification of double-cab pickups (DCPUs) from commercial vehicles to passenger cars now in effect, farmers and rural businesses looking to replace a like-for-like vehicle will find business purchase less attractive as a means of offsetting tax on profits.

READ NOW: Pickup truck tax changes – what do they mean for different types of rural business?

Addressing the requirement for vehicles to operate with a single row of seats, Isuzu has introduced a Commercial variant of its popular D-Max V-Cross range. The rear seating has been permanently removed and replaced with a load space featuring an internal bulkhead between the front seats and the rear of the cab. The model has been reclassified as an N1 light commercial vehicle.

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The permanently removed rear seats have been replaced with a secure storage area

This change allows buyers to purchase the vehicle as a commercial model with the full tax advantages retained. VAT is reclaimable for eligible businesses, while road tax remains at a fixed rate of £345. It also qualifies for Plant & Machinery Allowance under Capital Allowances, retaining 100% writing-down status. For company drivers, the model keeps its flat-rate £4,020 Benefit in Kind (BIK) for the 2025/26 tax year.

Functionally, the V-Cross Commercial could appeal to drivers who rarely use the rear seats, as the new secure load bay provides easier access—and a warmer, enclosed space—for dog cages, veterinary medicines, workwear, or tools.

READ NOW: Commercially viable Ineos Grenadier?

Drivers familiar with the existing D-Max V-Cross will find no changes to cabin specification, with the same leather upholstery, dual-zone climate control, infotainment system with wireless Apple CarPlay and Android Auto, and a new 7-inch multi-information display.

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The Commercial specification includes a rear canopy and towing kit

Vehicle capacities remain identical to the five-seat model, offering a one-tonne payload, 3.5-tonne towing capacity, and supplied with a lightweight rear canopy and towbar. A claimed kerb weight of under 2,040kg also qualifies it for passenger-car speed limits on dual carriageways and motorways.

Prices start from £41,995, including a five-year / 125,000-mile warranty, with first units expected to arrive before 2026.

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