Isuzu’s UK importer has engineered a tax-saving two-seat Commercial version of the latest D-Max double-cab diesel pickup, which sports a 2.2-litre engine in place of the long-running 1.9-litre version, and a new auto gearbox.

The conversion, which involves permanent exclusion of the rear bench seat and safety belts, is available across the DL20, DL40 and V-Cross variants at prices from £34,745 on the road.

Isuzu UK says the 4×4 qualifies as a fully commercial vehicle for benefit-in-kind and capital allowance purposes, retaining 1t of load capacity and a 3.5t towing limit.

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In place of the rear passenger accommodation, the double-cab Commercial has a solid bulkhead up to front seat-back height with a full-width perforated panel above.

© Isuzu

Another panel protects the back wall of the cab. A flat plastic floor with tie-down rings turns the space into a storage area and the rear door windows are darkened.

Despite having the same power output as before, Isuzu reckons the 2.2-litre, twin-turbo engine’s 40Nm of additional torque, coupled to a six-speed manual or now eight-speed auto transmission, results in perkier performance.