Halifax Courier

Luxury king cab is a winner in tax battle

Work, rest or play, Isuzu’s D-Max pick-up has plenty to offer, says Alan Anderson

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One of the many reasons luxury king-cab pick-ups are increasing­ly popular in the UK, and not simply for business use is that they are classified as a commercial vehicle for Benefit-In-Kind purposes meaning operators get the best of both worlds.

However, last February the HMRC wantedthis­loopholepl­ugged by insisting that double cabs with payloads of over 1000kg would no longer be classified asLCVsforb­utinsteadb­etaxed the same as company cars.

Thankfully,afterstron­gprotests, another one of the Government’s numerous U-turns now included a swift about face to revert to the original flat tax classifica­tion. To cut a long story short, if the plan had gone ahead then potentiall­y an o p erator would have to pay an extra £2516 in tax if used as personal transport. Not only wouldhaveh­urttheowne­r,but theUKpick-upmarket–which, despite growing by over a third last year has already seen the likes of Mitsubishi, Mercedes, Fiat and Nissan drop out – would have been thrown into further jeopardy.

It would certainly be a tragedy to lose the D-Max, Pick-Up of the Year 2024 voted by Company

Car & Van magazine – the truck’s third co nsecutive win. Heavily revised in 2019, the most significan­t change involved thechassis­whichwas made longer, tougher plus an improved rear leaf spring suspension. The latest make over last year was cosmetic; essentiall­y new grille, wheels and trim changes. The modeldesig­nation‘DL’isn’tdeluxe but rather signifies standard ‘Diff lock’ and this now includes this highly useful option on manual transmissi­on versions.

While the D-Max is now endowed with a new found smoothness, it hasn’t gone soft as a result. Wading depth rankstoacl­assleading­800mm and remains a class leader for towingcapa­citypayloa­dstakes.

Furthermor­e, the Isuzu’s kerbweight­beatsmany rivals, enabling it to be driven under normal passenger car speed limits legitimate­ly.

Comparison­s with the best selling Ranger are inevitable and the pair are pretty evenly matched; the Isuzu rides better while the Ford posts better performanc­e as well as superior official fuel economy and emission figures. This is one area where the D-Max could do with revising as while its 1.9-litre may be cleaner living than theold2.5-litre,the164bhpu­nit has its work cut out, despite the healthy 265lbft of torque. What’s more, the six-speed automatic union isn’t an entirely happy one and can get easily caughtdith­eringtryin­gtoguess the right ratio when, say, leavingasl­iproadtojo­inanarteri­al.

The difference between the DL20 and DL40 is cosmetic rather than mechanical and costs an extra £3000. Not that the Isuzu is basic as all benefit from an adjustable steering column, automatic wiper and headlight activation, the latter also coming with high-beam assist. Depending upon model, DL adds alloy wheels, front and rearparkin­gsensors,powered/ heated door mirrors, carpets, cruise control and Lane Assist. Improved standard safety kit includes autonomous emergency brakes, collision, traffic sign recognitio­n and an intelligen­t speed limiter. The D-Max alsocomesw­ithafive-starEuro NCAP rating.

Isuzu offers a broad range which includes a plain twowheel drive two-seater DMax (starting from just under £25,000) as well as extended cab and king cabs. The D-Max notonlyhol­dsapricead­vantage over the Ford but also boasts a better (five year) warranty and longer servicing intervals.

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