2023 Land Rover Defender 110 Hard Top SE

The Defender 110 Hard Top occupies an unusual niche: a commercial-bodied Defender that qualifies for VAT reclaim, yet here specified with a rear seat conversion that restores passenger-carrying capability. It's a genuinely useful loophole — businesses get the VAT advantage of a van while retaining the practicality of a proper five-seat SUV. This 2023 example in SE trim adds 22-inch wheels and a heads-up display to an already well-equipped base, without straying into gratuitous luxury territory.

Under the bonnet is Land Rover's 3.0-litre inline-six mild-hybrid diesel — the D250 tune — producing 246 bhp and a stout 421 ft-lb of torque. It's not the quickest configuration in the Defender range, but it suits the Hard Top's character well: unhurried, capable, and easy on long motorway runs. At 29,905 miles it remains lightly used for its age, and the SE grade brings meaningful spec over base without the complexity of Defender's more loaded trims.

The asking price of £53,995 is exclusive of VAT, making this primarily of interest to VAT-registered buyers who can offset the tax — in which case the effective cost sits below comparable station wagon Defenders on the used market. The rear seat conversion makes it unusual enough to justify a look.