NISSAN is offering VAT-registered customers a £2,743 refund on its Double Cab 4x4 pick-up because it fails to qualify for HM Customs and Excise's advantageous new VAT treatment for double-cab vehicles. The Nissan Double Cab's payload is 910kg - below the 1,000kg benchmark set by Customs for pick-up vehicles to be classified as vans instead of cars.

Under the new scheme VAT-registered fleets can recover VAT on vans but must then account for it on disposal. Nissan's move means that buyers will pay the £18,600 on-the-road price for the Double Cab and will then give the dealer the VAT receipt to qualify for the refund - leaving the price paid for the model at £15,676.