Isuzu has added a new D-Max DL40 Extended Cab Commercial to its UK range, combining the longer load bed of an Extended Cab with the Commercial range’s secure in-cab storage and the DL40’s higher equipment levels.

The new variant is more than a paper exercise, too. Professional Pickup has already seen the first example to arrive in the UK, giving us an early look at how Isuzu has converted the Extended Cab into a dedicated two-seat commercial model.

Why has Isuzu made an Extended Cab Commercial?

The new version addresses a problem created by changes to the tax treatment of pickups.

Isuzu D-Max DL40 Commercial Extended Cab

Since April 2025, HMRC has required double-cab pickups, including extended, extra, king and super-cab variants, to be assessed according to their primary suitability rather than automatically qualifying for van-style benefit-in-kind treatment based on carrying a one-tonne payload. HMRC says most conventional multi-seat pickups will therefore be treated as cars for benefit-in-kind purposes.

That makes a conventional Extended Cab considerably less attractive for company users, even though the format makes plenty of sense for working buyers who want a longer load bed but don’t necessarily need a full Double Cab.

The D-Max DL40 Extended Cab Commercial provides a neat solution to that problem.

Rather than retaining the occasional rear seats of the standard Extended Cab, Isuzu has converted the space behind the front seats into a dedicated load area.

The example seen by Professional Pickup has a flat floor behind the front seats, separated by a proper metal bulkhead with a mesh window. It also has two smaller storage compartments beneath the floor.

It’s a relatively narrow area, as you’d expect from an Extended Cab, but it provides useful dry and secure storage for tools, bags, laptops and other equipment that owners may not want to leave exposed in the pickup bed.

Longer load bed without basic specification

Perhaps the biggest attraction is that buyers no longer need to choose between practicality and specification.

Isuzu D-Max DL40 Commercial Extended Cab

Single-cab pickups provide maximum load length, but are traditionally concentrated at the workhorse end of manufacturers’ ranges. The DL40 Commercial instead offers the more comfortable, better-equipped specification of Isuzu’s higher-grade model while retaining the useful proportions of the Extended Cab.

For somebody who doesn’t need four or five seats, that makes it an appealing middle ground, with more load-bed space than a Double Cab, secure storage inside the cab and considerably more equipment than a traditional Single Cab workhorse.

Isuzu D-Max DL40 Commercial Extended Cab pricing

The Isuzu D-Max DL40 Extended Cab Commercial is priced at £41,245 plus VAT, carrying a £1,250 premium of the standard Extended Cab model. That also makes it £1,000 cheaper than the DL40 Double Cab Automatic Commercial, which offers a larger in-cab storage area but a smaller load bed.

ModelSingle CabExtended CabDouble Cab
Utility£33,495£34,295
DL20£35,795
DL40£39,995£38,995
V-Cross£42,995*
Utility Commercial£35,545
DL20 Commercial£37,045
DL40 Commercial£41,245*£40,245
V-Cross Commercial£44,245*
* Includes automatic gearbox as standard. Where available, automatic gearbox is a £2,000 option. All prices exc VAT.
Phil Huff
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