Nissan denied the move represented a U-turn and is retaining all-inclusive pricing on retail sales. Fleet sales director Simon Carr said the breakdown of costs for fleets was the result of customer requests. A Volvo spokesman said its delivery charge - which continues to be incorporated in on-the-road prices although identified as a separate charge in a price list footnote - remained below those of many competitors.

ACFO director Stewart Whyte said: 'It is nonsensical to have this separate charge identified and subject to its own price changes, when no other aspect of vehicle price is treated this way. The actions of some manufacturers like Daewoo, Rover and SEAT show this can be done. There is no reason why this out-moded practice should be perpetuated.'