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Is a five-seat Defender a commercial?

Hi,

I'm thinking of buying a 2013 Defender 110 2.2D XS Utility Wagon (five seats).  I have read here that you can tax a commercial vehicle privately and the tax is determined by the older pre-2008 tax bands based on engine size. That would make the tax €951, which is a lot lower than if it was based on emissions. My question is, is a five-seat Utility wagon considered a commercial? As I recall, there was a clamp down on 'crew cabs' for this tax process.

Thanks

Mark