There’s a new entry-level engine on Seat’s appealing Exeo upper medium model, with the 120hp version of the 2.0-litre diesel coming in below its 143hp and 170hp siblings.

The lowest-powered derivative costs £720 less than the 143hp version and shares the same economy and emissions figures of 53.3mpg and 136g/km. They also share the same residual value, according to KwikCarcost, at an impressive 35.1%, so the cheaper P11D price puts the 120hp version 1.5p per mile cheaper than the 143 at 47.8p. By comparison, the 130hp diesel Vauxhall Insignia is 50.2p.

To drive, it’s only under hard acceleration that the 120hp version reveals itself as lacking a little compared with the rest of the range. Under normal circumstances it’s almost impossible to tell that someone’s taken the cheaper option.

Seat Exeo 2.0 TDI 120hp SE saloon
P11D price £19,510
Model price range £18,775-£24,295
Fuel consumption 53.3mpg
CO2 (tax) 136g/km (19%)
BIK 20/40% per month £62/£124
Service interval 10,000 miles
Insurance (1-50) group 21
Warranty 3yrs/ 60,000mls
Boot space 460 litres
Engine size/power 1968cc/120hp
Top speed/0-62mph 127mph/10.5secs
On sale October 2010
Score 8/10
Verdict Reduced power isn’t
particularly noticeable,
though 143hp version
isn’t much more expensive