Heavy cars with four-wheel drive - however stylish people might think they are - are likely to carry a heavy tax penalty, particularly those with petrol engines.
However, the trend among manufacturers of these vehicles has been to make them less utilitarian and more car-like, in recognition of the fact that few of them are likely to be used on muddy tracks.
Ford, the biggest manufacturer in the UK fleet market, is hoping to secure a sizeable chunk of these sales with its new Maverick.
Built by Mazda in Japan, and sharing a production line with the Japanese manufacturer's new Tribute, the Maverick is offered in 2.0-litre and 3.0-litre V6 petrol variants. The bigger seller of the two is likely to be the 2.0 XLT and it will have less of an impact on personal taxation than the 3.0-litre.