Toyota has introduced a two-seat commercial conversion of the new Hilux, giving business users a version of the pickup designed to qualify for more favourable tax treatment.
The factory conversion removes the three-seat rear bench from the Double Cab cabin and replaces it with a large, flat and secure load area.
The new load space measures 1,290mm wide and 640mm deep, and is accessed through the Hilux’s rear doors. Toyota says it is suitable for carrying tools and equipment, adding secure cabin storage without affecting the pickup’s main rear load bed.
The 2-Seats conversion is available on both Diesel 48V and electric BEV versions of the new Hilux.
Toyota says the two-seat conversion doesn’t compromise the vehicle’s performance, safety or standard equipment, and the Hilux remains compatible with the brand’s accessories and customisation options.
The move follows recent changes to the tax treatment of double-cab pickups, which are now treated as cars for BIK purposes, bringing stinging tax bills for company car drivers. The conversion enables flat-rate benefit-in-kind taxation and, where applicable, a 100% plant and machinery allowance, bringing down costs for both businesses and company drivers.
It also means Toyota is following a path already taken by several rivals. Isuzu, Mitsubishi, Ford and KGM have all introduced two-seat or commercial conversions of their pickups, as manufacturers try to preserve the working-vehicle appeal of double-cab-style models in the face of less favourable tax rules.
The ninth-generation Hilux was launched earlier this year exclusively in Double Cab form, reflecting the market’s preference for the body style. The new conversion gives Toyota a more business-focused route for customers who do not need rear seats.
Commercial 2-Seats versions of the Hilux cost £1,041 more than a regular model, meaning the basic prices, excluding VAT and other fees, start from £35,711 for the Diesel 48V Active 2-Seats version. The battery electric Hilux Icon 2-Seats starts from £48,253, including a £5,000 discount funded by the Government’s OZEV large electric van grant.
The Hilux is also covered by Toyota’s Relax warranty scheme, offering up to 10 years or 100,000 miles of cover, subject to an annual service at a qualifying Toyota workshop.
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