When I built one online when I was deciding what to buy, I included DSG and four wheel drive I think which, when VAT was added, brought it pretty close to £50k.
Ah ok. It will be interesting to see what the new Vito 'Sport X' (or equivalent) comes in at. A base spec 119 'crew van' Long is listed at £27k, but that's ex-factory excluding VAT. So around £33k OTR incl. VAT I think.