Lexus UX 300h
Lexus is going through a period of rapid growth, largely because of the new and conquest entry-level model, the LBX, that was launched earlier this year. With the LBX established, it’s time to have another look at the UX, launched in 2018, and selling more than 24,000 units to date. Particularly as it’s now seen as a step up from the new baby model in the range.
The biggest change for the UX is more power, which is hinted at by the change in badging from UX 250 to UX 300h. Sold alongside the recently updated UX 300e EV, it retains its 2.0-litre petrol engine, but this is combined with the latest fifth-generation Lexus hybrid technology, equalling more power and performance.
Elsewhere, the UX 300h boasts more composed driving dynamics. Plus, all models benefit from the fitment of the Lexus Drive Mode Select, with Normal, Eco, and Sport modes to further tune the drive.
Go for the F-Sport equipment grade, and you get a further three drive modes: Sport S, Sport S+ and Custom.
The model has been fitted with a new, more efficient 60-cell 222V lithium-ion battery, instead of the previous 180-cell 216V nickel-metal hydride unit. This new battery equals an 8% increase in power, which rises from 181 to 196hp, 0-62mph acceleration drops from 8.5 to 8.1 seconds for front-wheel drive versions, and from 8.7 to 7.9 seconds for E-Four versions.
But the performance figures aren’t what this UX 300h is about. Company car drivers are going to be keener on the 28% BIK charge, 117g/km emissions, and 56.4mpg consumption, thanks to its self-charging hybrid drivetrain.
Sadly, the Lexus is in last place here due to its much higher operating cost, as according to our calculations, its fuel costs will be at least three times more than the other cars here, which are all plug-in hybrids.
The Lexus also suffers the highest NI costs based on it being a 28% band car, compared with the 8% band of the BMW. Still, the one thing in its favour, is that it has the cheapest P11D figure here at £37,230.
| Model | Lexus UX 300h F-Sport Design |
| P11D | £37,230 |
| CO2 (tax) | 117g/km (28%) |
| BIK 20/40% a month | £173/£347 |
| Fuel consumption | 56.4mpg |
| National Insurance | £119.88 |
| First year VED | £210 |
| Subsequent VED | £180 |
| Engine size/power | 1,987cc/196hp |
| AFR | 16p |
| Residual value | 40% |
| Depreciation | £22,029 |
| Fuel costs | £7,429 |
| SMR | £3,282 |
| Cost per mile | 54p |
Alfa Romeo Tonale
The first new Alfa Romeo since Stellantis took control of the brand not only looks sharp, but it is also good to drive, and in the plug-in hybrid form that we are looking at here, it should also work out cheaper to run as a company car. Yet, even with its 38 miles of electric range, it’s still capable of a 6.2sec 0-60mph sprint.
Also available with a mild hybrid engine, the 1.3-litre petrol is the only plug-in engine available. The result being the 33g/km CO2 figure and a 12% BIK implication.
This BIK figure gives the Alfa Romeo the second lowest tax liability of the competing group. However, despite this, the Tonale still finds itself finishing in third place overall. It is hampered by having the second highest P11D figure, and also by having the highest expected depreciation figure, at £23,139. Its expected fuel costs are also the highest of the three plug-in hybrids featured here.
| Model | Alfa Romeo Tonale 1.3 PHEV Sprint |
| P11D | £43,440 |
| CO2 (tax) | 33g/km (12%) |
| BIK 20/40% a month | £86/£173 |
| Fuel consumption | 235mpg |
| National Insurance | £59.95 |
| First year VED | £0 |
| Subsequent VED | £180 |
| Engine size/power | 1,332cc/280hp |
| AFR | 14p |
| Residual value | 43% |
| Depreciation | £23,139 |
| Fuel costs | £1,818 |
| SMR | £3,444 |
| Cost per mile | 48p |
Audi Q3
Audi’s second-generation Q3 is impressively practical, with plenty of interior space and a good size boot. It is a decent drive, with the option of a plug-in hybrid version – to keep the running costs low. Along with 245hp, as a plug-in hybrid, it boasts 31 miles of electric range.
Outside, the Q3’s styling looks almost like a scaled-down version of its big brother, the Q5. The result looks sharp, attractive, and with neat detailing. This Q3’s blistered arches suit bigger rims.
On the road, the Q3 surprises with what a keen drive it is, with plenty of grip and body roll kept well under control in corners. It is a shame then that steering feel is really lacking.
As expected, the Q3’s closest rival in this set of cars that we are comparing is the Alfa Romeo. Although the Audi can’t quite match the Tonale’s 33g/km CO2 figure, it equals its 12g/km BiK figure. However, the Alfa Romeo can’t match the Audi’s best 47% residual value figure, helping the Q3 to a strong second place. In fact at 47p, it is only just behind the winning BMW.
| Model | Audi Q3 45 TFSIe S Line |
| P11D | £44,495 |
| CO2 (tax) | 36g/km (12%) |
| BIK 20/40% a month | £89/£178 |
| Fuel consumption | 217.3 – 256.8mpg |
| National Insurance | £71.63 |
| First year VED | £20 |
| Subsequent VED | £180 |
| Engine size/power | 1,395cc/245hp |
| AFR | 14p |
| Residual value | 47% |
| Depreciation | £23,095 |
| Fuel costs | £1,245 |
| SMR | £4,134 |
| Cost per mile | 47p |
BMW X1
Our current favourite premium medium SUV sits on the same new UKL platform as the Mini Countryman and the bigger X3, and the X1 also benefits from the same longer wheelbase. So, think longer, taller than the old X1, and the overall length has grown too – but is it a bit too close for comfort to the X3?
The X1 is offered with a choice of 48V mild hybrid, electric, and plug-in hybrid power – the latter is featured here. The BMW X1 xDrive 25e is powered by a 1.5-litre engine and 109hp electric motor. The combined output is 245hp and overall torque of 385Nm.
German manufacturers, such as BMW, have always tended to perform well when it comes to residuals, yet according to our figures, the BMW at 45% can’t quite topple the best 47% figure of the Audi. It’s not the slowest depreciator either with its £22,815 figure behind the Lexus. However, having the cheapest expected fuel and SMR costs propels it to overall victory.
| Model | BMW X1 XDrive 25e Sport |
| P11D | £42,615 |
| CO2 (tax) | 16g/km (8%) |
| BIK 20/40% a month | £56/£113 |
| Fuel consumption | 353.1 – 403.5 mpg |
| National Insurance | £39.20 |
| First year VED | £0 |
| Subsequent VED | £180 |
| Engine size/power | 1,499cc/245hp |
| AFR | 16p |
| Residual value | 45% |
| Depreciation | £22,815 |
| Fuel costs | £1,119 |
| SMR | £3,098 |
| Cost per mile | 45p |
