The 320d is the central point of the 3-series range as far as the business car market is concerned, and the new Touring offers both more boot space than any direct rival plus standard features across the range that include a separate opening glass tailgate section and a powered bootlid.

It costs £1300 more than the saloon, while the extra weight of the wagon adds 5g/km, which combine to load another £18 onto the monthly BIK tax for a higher-rate tax payer.

But it’s still more efficient than any rival of similar power, with the 184hp diesel emitting just 125g/km for a 58.9mpg official figure. Over three years and 60,000 miles, KwikCarcost predicts this 320d SE Touring will cost 2.6p per mile more to run than the saloon – it has an identical RV so the cost is all in higher price and slightly lower efficiency – so for those needing the extra practicality, it’s probably well worth the price.

BMW 320d Touring SE
P11D price £28,930
Model price range £22,850-£37,700
Fuel consumption 58.9mpg
CO2 (tax) 125g/km (19%)
BIK 20/40% per month £94/£188
Service interval variable miles
Insurance (1-50) group 31
Warranty 3yrs/unlimited mls
Boot space min/max 495/1500 litres
Engine size/power 1995cc/184hp
Top speed/0-62mph 143mph/7.7secs