Alibro said:

It was obviously built as a standard car but for whatever reason was not registered until 2017. Probably the person that registered it decided to convert it to commercial before registering to avoid the stupidly high road tax for a car built in that year.

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That's my thoughts too Ali. If it wasn't a commercial registered vehicle, it would have cost £550 AP RFL, which is now £630!!

It's most likely an irish import. Not only did they use the Dutch roof on the 3 door commercials, but the dealerships converted some 5 doors from passenger to commercial (usually S spec)
. It changed the irish road tax from €730 down to €330 per year for the td4 or €670 down to 330 for the K series.
As for the late registration, it's known. I've seen 2003 L series, 2008 freelander 1 and 2018 freelander 2