Tax rules changed at the beginning of December to enable VAT-registered businesses buying double cab pick-ups with a payload of more than one tonne to reclaim the VAT charged on the purchase price.

This will create a saving of around £3,000 for a typically priced £16,000 vehicle.

Both the highly-equipped 4-Life version and the GL workhorse version of the Mitsubishi L200 Double Cab have payloads in excess of 1,000kg and now qualify to be driven without the usual tax imposed on passenger cars.

Mitsubishi calculates that drivers who choose an L200 Double Cab pick up instead of the usual company car may be able to avoid company car tax.

If their company pays their fuel bill, they may also be able to avoid 'car fuel benefit tax' as well. This can lead to company car drivers annually saving £3,708, or more than £70 per week, off their tax bill, depending on their income tax rate and business mileage.

In qualifying cases the tax bill may be reduced to a flat rate of £500 'benefit in kind tax' regardless of the annual mileage. For someone in the 23% tax band this will result in them paying £115 to cover their year's motoring.

Owners of VAT registered businesses entitled to recover all their VAT will be able to re-claim the total amount of VAT back on the initial price of the Mitsubishi Double Cab, which can be as much as £2,951.91.