The subject becomes more cloudy by the day.
All I can say is that the person who wanted to buy my friends Nissan 4x4 crew-cab, pick-up. were first informed that they could'nt becauser it was a diesel, when they pointed out that in fact it was petrol fuelled, they were then informed that as it was registered as a commercial vehicle, together with VAT implecations, (ask Martyn G for VAT explanations). They still could'nt buy the vehicle without forming a VAT registered company. I suspect that they could have payed the original VAT rebate, and then taken the motor. But inevitably costings start to go out of the window just around now, and the mental question "Do I Really Need To Go Down This Road?" leaps into mind.