Ford Ranger XLT Double Cab 4x4

There is a ready market for this kind of vehicle among outdoor workers, but the Ranger offers no real benefits beyond the tax break. Despite the fancy exterior detailing and plush cabin, the vehicle is crude and unrefined. It's a good pick-up, but no alternative to an SUV.

Put the kettle on, because this is a commercial break - a break designed to appeal to company car users. If you can prove that you need to carry goods for your work, you can avoid paying the current Benefit In Kind company car taxes and cough up a flat rate of only £250 instead.

A number of firms have spotted this clause, and built cars to match. We've already seen the Mitsubishi L200 4Life, Nissan King Cab and Isuzu TF - and now Ford has got in on the act. Two-door versions of the Ranger pick-up have been on sale since 1999, with a double-cab version now available to coincide with the range's facelift.

The latest Ranger has an American-looking chrome grille, while its chunky wheelarches and bumpers give the car a purposeful stance. Inside, the seats are trimmed in velour rather than the traditional cloth and are reasonably comfortable, although they lack back support, while legroom for rear occupants is limited by the high floor.

But where the Ranger really suffers is on the road. The engine runs out of steam on motorways, while the handling isn't much better, as the front end pitches too much and the steering offers little feedback. With these drawbacks, we don't expect the Ranger to 'pick-up' many car drivers, despite any tax advantages it may have to offer.