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.