NISSAN has introduced the Navara double cab hoping to convince fleets it can be an attractive alternative to the traditional company car. Launched at this week's Commercial Vehicle Show in Birmingham, the Navara has a payload of 1,004kg, and is classed as a commercial vehicle with a benefit-in-kind liability of £500 regardless of mileage.

Priced at £19,950, VAT-registered businesses can claim back the £2,943.72 VAT included in the Navara's price, because commercial vehicles used by businesses are entitled to a rebate. Nissan's previous double cab missed out on the VAT rebate when the new rules were introduced in December 1999 because its maximum payload was 910kg.

Nissan has calculated that a 40% taxpayer would have to hand over £200 for using the Navara as a company car. As a comparison, someone in the same tax bracket covering up to 2,500 business miles a year in a car costing £19,950 on-the-road would have to pay £2,793.

However, fleets choosing the Navara in place of an upper-medium saloon must be able to satisfy the Inland Revenue that a commercial vehicle is essential for their business. The Navara comes with alloy wheels, CD player, electric windows, air conditioning, remote central locking and ABS. It is powered by a 104bhp 2.5-litre turbodiesel and has part-time four-wheel drive.