Excellent condition throughout. The interior has had seat covers, and foot well protectors fitted from new, so all seats, carpet are in very good condition. The vehicle has never been used for commercial work in the two year I have had it, only for commuting and towing a boat. Recently had a full service and is fitted with four all-terrain (AT) tyres. It also comes with roof bars, tow pack and a hardtop with three opening doors, making it practical and secure. NO VAT. The bodywork is in very good condition, and the vehicle has been well looked after.