BMW revised its X5 large off-roader last year, altering the nose and, more importantly, upgrading the 3.0-litre diesel engine, making it the first large 4×4 apart from the hybrid Lexus RX450h to break the 200g/km barrier.

While the Mercedes ML and Range Rover Sport rivals both sit in the maximum 35% BIK tax band with CO2 of 230g/km and 243g/km respectively, the X5 is at 195g/km and 32%. It also returns 38.2mpg against the Merc ML350 CDI’s 32.5mpg.

The X5 also has the best RVs – 41.1% retained according to KwikCarcost, against 39.8% for the Range Rover Sport and 36.9% for the Mercedes ML. Although the ML starts around £1000 cheaper than the BMW, the efficiency and RV gains mean the BMW is a clear costs winner, as well as being better to drive and having the most enjoyable engine.

BMW X5 Xdrive 30d SE
P11D price £44,555
Model price range £44,555-£80,795
Fuel consumption 38.2mpg
CO2 (tax) 195g/km/(32%)
BIK 20/40% per month £238/£475
Service interval variable mls
Insurance group 42
Warranty 3yrs/unlimited mls
Boot space (min/max) 620/1750 litres
Engine size/power 2993cc/245hp
Top speed/0-62mph 130mph/7.6secs
On sale Summer 2010
Score 8/10
Verdict Clear leader for
efficiency, driving
experience and
running costs