How Many Seasons?

People seem to have different opinions regarding how many seasons there are of The Vicar of Dibley. I myself say there are 2 seasons plus 10 specials to make the total of all 20 episodes that were produced.

Some people are saying there are 3 seasons, as they regard the seasonal specials from 1999 to 2000 as the third season. I don't know about this, as they weren't shown weekly, and were obviously shown specially for Christmas and New Year. I know in the US that it was released on DVD as the third season, but I also know that in the US, specials from the UK containing 2 or more episodes are seen as a season, which they are not. This is the same with the 20th Anniversary specials of Absolutely Fabulous, which are known as season 6 in the US, but are just specials.

I just checked Wikipedia and The Vicar of Dibley is listed as having 6 seasons just because of the additional specials. I know this is completely incorrect, so that can be ignored. What does everyone else think on this? Do you consider the seasonal specials as the third season, and why?