The issue of inheritance might be the most talked about nasty in Rachel Reeves’ Autumn Budget, but another gremlin lurking in the small print promises to clump double-cab pickup buyers with a massive tax hike and delayed capital allowances.

From April this year, these vehicles will be classified as cars, meaning even those with a payload of more than a tonne – the previous threshold for commercial classification – will be taxed from a benefit-in-kind (BIK) perspective according to their carbon dioxide emissions. Unsurprisingly, most fall into the top bracket.

However, van-style two-seaters will carry on at a flat rate, based on the assumption they are used solely for work purposes and, in the eyes of HMRC, offer no BIK.

See also: On test: Ineos Automotive’s debut 247hp Quartermaster pickup

Four-wheel drive options available include the Defender Hard Top and Discovery Commercial D300 from Land Rover, Toyota’s Land Cruiser Utility and now the Ineos Grenadier Commercial.

Prices for the latter start at just under £52,000 ex-VAT, so it’s by no means cheap, but the tax changes undoubtedly make it look more attractive than it might of.

Minor tweaks

The Grenadier Commercial qualifies as a van thanks to some minor updates to what was originally dubbed the Utility Station Wagon.

It’s identical to the rest of the range underneath, but inside there’s seating for only two, with a full-height mesh bulkhead separating them from their cargo.

© MAG/Oliver Mark

The rear seatbelt mounts and window mechanisms have also been disabled, as per DVLA and HMRC rules, and 4mm-thick aluminium panels replace the rear windows – albeit somewhat untidily spot-welded in position.

The boxy cargo space is 1.6m long and 1.2m wide – adequate to swallow a Euro pallet – and a “utility rail” embedded in the flat plastic floor carries integrated tie-down points.

Handily, the 70/30 split on the side-swinging boot doors means the smaller of the two can be opened without bashing the winder of an attached trailer’s jockey wheel.

Interior carrying capacity is 800kg, and this can be maxxed out while simultaneously towing up to 3.5t on the rear ball hitch, thanks to a healthy 7t gross train weight limit.

Plenty of power

During our brief test run, the Grenadier was paired with a twin-axle trailer and digger – a 2.5t total load for which it hardly broke sweat.

No surprise, really, given the straight-six diesel – expected to account for at least 75% of sales – is good for 249hp and 550Nm.

© Ineos

An Isuzu D-Max, for comparison, has 164hp and 360Nm.

The rest of the vehicle is unchanged – box section ladder chassis with solid beam axles, two-speed transfer case for the eight-ratio ZF transmission, galvanised steel body and the option of front and rear diff locks (£1,508).

You can read more about its performance in Farmers Weekly’s review of the station wagon.

The company views its vehicles as blank canvases as far as accessories are concerned, so there is a ruck of optional extras.

These include front and rear winches, a raised air intake, rock sliders, a ladder to access the load-bearing roof, and auxiliary electrics prewired into in-cab switches.

The standard Bridgestone Dueler tyres can also be upgraded to BF Goodrich All Terrains KO2s for £688.