I was going to call it disingenuous, but I guess nonsense would be a better word. The tax increases only apply to dual cab pick ups. They are massive, expensive and used almost entirely for showing off. If you need a pick up for work, you can buy a single cab which will actually have enough room in the load bed to carry stuff. If you want spend £60k plus (seriously) on a Ford Ranger so you can bully other drivers, you can pay the VAT too. No small business is going to at risk because they can't buy a brand new enormous truck.

So if you are say a small time builder. You need family transport and a work vehicle. The dual cab pick up can do both in one vehicle. Now you'll need to buy two vehicles? Very green I'm sure.

If any small time builders actually did that or could afford to buy one of these, you would have a good point.