Depends for what purpose – I used to have a Kombi as a company van, under the flat rated BiK for company vans thingy (100% personal use, £5000 BiK flat rate), but the rules have changed now and only panel vans can use that deal, so I have bought out the van personally now.
It doesn’t help that HMRC are internally inconsistent. If you buy a Kombi as a company asset, you can claim the VAT back, because it is classed as commercial, but if it is used for anything other than 100% business usage (no commuting or anything), it is counted under the company car rules.
For some reason, you can still get away with a double-cab pickup, but they have clamped down on crew cab vans. A shuttle was always a car in the eyes of the BiK man as far as I know, and would definitely count as a car nowadays.
Dave