Hi Mark,

You need to tread very, very carefully here. The use of quasi-commercial vehicles is coming under increasing scrutiny because many people are buying them as commercials, therefore paying a lower rate of VRT (which is perfectly fine) and then taxing them as commercials while using them for private, social, domestic and pleasure use (which isn't).

So, theoretically, yes you can buy a five-seat SUV as a commercial, provided that the cargo area conforms to the rules for registering it as an N1, but once you get into claiming back VAT or dealing with BIK or motor tax you really, really need to make sure you're getting everything right or you'll get hit with fines. Big ones. 

I think this is something you need to discuss with your accountant as you'll need to decide whether or not this vehicle will be used for personal as well as strictly business driving. A concise guide? Not really - there are guidelines on the Revenue website but concise they're not.