Good news for people who think rear seats are just wasted load space: Isuzu has taken its new D-Max 2.2 Double Cab pick-up and turned it into a proper commercial vehicle.

The recipe is simple. Remove the back seats, throw out the seat belts, fit a bulkhead behind the front occupants, install a tough flat load floor and add some mesh panels. The result? A pick-up that still looks like a family-friendly double cab from the outside but qualifies as a commercial vehicle for tax purposes. Accountants, rejoice.

Available in DL20, DL40 and V-Cross trim levels, the D-Max Commercial is aimed squarely at farmers, utility companies, contractors and anyone whose idea of a company car involves towing something the size of a small bungalow.

Power comes from Isuzu’s new 2.2-litre bi-turbo diesel, producing 163PS and 400Nm of torque. That’s enough to haul more than a tonne in the back and tow up to 3.5 tonnes behind.

Four-wheel drive comes as standard, complete with low range, a locking rear differential and something called Rough Terrain Mode, which sounds like the sort of setting you’d select before driving across a Welsh hillside in February.

If you need even more practicality, you can add a bedliner, towbar or canopy. Because nothing says “weekend plans” quite like attaching increasingly large things to a pick-up.

Prices start at £34,745 CVOTR, and every D-Max Commercial comes with a five-year, 125,000-mile warranty plus roadside assistance across the UK and Europe.

In short: it’s the same tough D-Max underneath, but with fewer seats, more cargo space and a tax status your finance department will probably write poems about.