If you're interested, this is what they said,
(not sure how this resolves the insurance question though)
Context
As part of the 11MY programme, all Defender derivatives were re-classified into the N1 Commercial Vehicle category in order to be type approved for sale under the new European Complete Whole Vehicle Type Approval (ECWVTA) legislation. Subsequently, at 12MY the new 2.2l PUMA engine was introduced to comply with the EU5 emissions legislation which came into force for N1 Commercial Vehicles on the 1 January 2012. Even though all Defenders are categorised at N1 Commercial Vehicles for ECWVTA purposes, they are not all treated in the same way for vehicle taxation purposes. The N1 classification also led to a change in the way the vehicle masses and dimensions are calculated which caused a reduction in Gross Vehicle Weight (GVW) for some versions and the withdrawal of some of the Heavy Duty vehicles in the range. The purpose of this bulletin to provide clarification around some of the more frequently asked questions on this subject.
Vehicle Taxation
VED The reclassification of all Defenders into the N1 Commercial Vehicle category means all
derivatives are subject to the Commercial Vehicle VED rate, which is currently £215.
Benefit in Kind (BIK) The reclassification into the N1 category made no change to the way Defenders are treated for income tax purposes. A Commercial Vehicle is required to be of a construction primarily suited to the conveyance of goods. Consequently, 90 and 110 Station Wagons do not meet these requirements and are considered a Passenger Car for BIK purposes. However, 110 Utility Wagons, along with all other Defender derivatives do meet these requirements and are considered to be Commercial Vehicles for BIK purposes.
VAT in the same way as BIK, the reclassification into the N1 category made no change to the way Defenders are treated for VAT purposes. Defender 90 Station Wagons are treated as a Passenger Car, whilst 110 Station Wagons are normally treated as Commercial Vehicles because they have a payload which exceeds 1000kg. 110 Utility Wagons and all other derivatives are also considered to be Commercial Vehicles.
Please note, vehicle taxation can be subject to local interpretation of HMRC guidelines so interested parties should be advised to seek clarification with the local tax office.
Vehicle Weights
The N1 Masses and Dimensions legislation requires that a vehicle load be placed centrally in the load space for the measurement of vehicle masses. Previously the load could be spread across the entire vehicle. As a consequence, a greater load is placed on the rear axle which necessitated a reduction in the Gross Vehicle Weight (GVW) for some versions to ensure the rear axle capability is not exceeded. Full details of the changes to Mass and Dimensions can be found in the attached addendum from the original Defender 11MY Product Brief (click here to view).
Vehicle Conversions
A further bulletin will be released shortly in connection with the Whole Vehicle Type Approval legislation that comes into force for all converted vehicles from the 29 April 2013.
