This is a personal vehicle therefore no VAT. It has the following Factory/Dealer fit options - ABT front & rear spoilers, Roof rails. Black 18" 5 spoke 'Sportline Alloy Wheels', uprated & lowered suspension. Second row seats are 2 & 1 removable. Accessories - Tow bar & 13 pin electrics (2400kg towing capacity). Window wind deflectors. 12v & USB outlets in the rear. Mud flaps. It has just had 4 new tyres, new battery & windscreen wiper blades. Defects - Very small dent rear nearside corner of the bumper see photo.