A Commercial version of Toyota’s latest Land Cruiser went on sale in August, offering some attractive tax perks over its passenger carrying cousin.

As it’s technically a van, those running one as a company car will pay lower benefit-in-kind tax and vehicle excise duty is set at £345.

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The purchase price is a little easier on the wallet too, with buyers having to fork out £51,729 plus VAT (reclaimable for many business) rather than £77,845.

The catch, as with all vehicles of this type, is that the rear seats have been removed to create a generous 2,000-litre load area with a flat, rubber-clad floor.

While handy for those needing to shift large quantities of cargo, the setup only leaves accommodation for the driver and one passenger.

Other modifications carried out at the firm’s production facility in Burnaston, Derbyshire, include fitting a full-height steel mesh bulkhead and blanking out the rear windows with steel panels.

Diesel power

The rest of the vehicle is largely unchanged, with a 2.8-litre, four-cylinder diesel engine delivering 202hp/500Nm and an eight-speed auto box sending drive to a permanent four-wheel drive system.

It will also be available with the firm’s 48V mild hybrid system, which is designed to smooth power delivery and improve economy during stop-start driving.

Towing capacity is the obligatory 3.5t and it is fitted with a raft of electronic aids to make it easier to drive in tough off-road conditions.

That said, it lacks the rear diff-lock and disconnecting anti-roll bar featured of plusher models.

The interior has been paired back slightly, with a smaller screen and the odd blanked off switch.

But it still has electrically adjustable seats with both heating and cooling functions, as well as Apple and Android smartphone integration.