Previously a slightly disappointing small off-roader, the new BMW X3 has cured the complaints levelled at its predecessor courtesy of much-improved ride quality and a greater premium feel to the cabin.
However, the 258hp 30d model sneaking in below the 160g/km Capital Allowance threshold at 159g/km is particularly impressive given that it’s an automatic, while rival Audi‘s Q5 199g/km puts it eight Benefit-in-Kind bands higher at 32% compared with the X3’s 24%. Residual values are 1.5% better on the slightly cheaper Q5 3.0 TDI S-line, but it can’t pull back the cost per mile, and the BMW’s 80.9p per mile sees it beat the Audi by 3.7p.
The second-generation X3 is a much better drive than its predecessor, and also a much better all-round ownership proposition, even in this not-cheap range-topping specification.
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