After the recent wet weather, I’ve been pondering the merits of a four-wheel drive Vitara over our front-wheel drive test car.

Obviously, a 4×4 would handle wet and slippery roads better, but carbon dioxide emissions for the Allgrip are 130g/km.

That’s a 7g/km increase over our car, enough to jump up two benefit-in-kind tax bands. Of course, the P11D price increases, too, jumping from £18,444 to £20,244. Over a year that means a higher-rate taxpayer would shell out almost £300 more in tax for the Allgrip.

No, I’m quite happy with the two-wheel drive model. Although if I lived in Cumbria or Yorkshire I’m sure I’d feel differently.