Genesis – the new premium brand owned by Hyundai – freely admits that it won’t be making major waves in the fleet market until it starts selling EVs. However, if there is one model from its initial range of petrol and diesel-powered cars it thinks might just gain a foothold via the user-chooser market, it’s the car tested here. The GV70 is the second SUV we’ve seen from the brand, following on from the larger GV80, and faces a busy pack of rivals including the Audi Q5, BMW X3, Mercedes-Benz GLC, and Volvo XC60.

In line with Genesis’s initial launch strategy, the GV70 isn’t available with any electric or even hybrid powertrains. Instead, there’s a choice of a 304hp petrol engine or the 210hp diesel tested here. Of course, until a few years ago an engine like this would have seemed the natural choice with an SUV, but today it can’t hope to compare with the greatly reduced BIK tax rates offered by plug-in hybrid alternatives, and in fact a high official CO2 emissions figure of 189g/km places it well inside the maximum 37% bracket – higher than equivalent diesel versions of the X3 and GLC. On the plus side, however, the GV70 is attractively priced, coming in several thousand pounds cheaper on P11D than all its aforementioned rivals, and this means that not only is it slightly cheaper on a cost-per-mile basis, but despite its higher emissions it also incurs lower monthly BIK payments. It’s also worth noting that Genesis offers five years of free servicing as standard.

Despite its high emissions, the diesel engine isn’t all bad, since its torquey nature means punchy acceleration is on offer, which can be well utilised thanks to a chassis that changes direction pretty well. It’s no sports car, but on twisty roads it feels solid and unflappable, with all-wheel drive – standard with all GV70s and paired with a range of drive modes for off-road terrain – an advantage. Ride quality is decent, with the cabin kept well insulated from road surface imperfections, and refinement is generally good with just a bit of wind noise creeping in.

The GV70’s interior does a good job of living up to its maker’s premium billing, especially on with the range-topping Luxury Line equipment grade tested here, with attractive and high-quality materials used, and an interesting look to features such as the two-spoke steering wheel. An impressively large 14.5in infotainment display is operated via a rotary control, which works well, and ventilation controls are an aesthetically pleasing yet still practical mix of touchscreen and physical elements. Rear seat passengers benefit from plenty of space and their own extensive heating controls, while the boot is decently spacious. An extensive list of driver assistance systems is also standard.

Overall, while it can’t hope to compete with rivals’ PHEV options as an all-round company car choice, the GV70 has enough going for it for a driver with their heart set on a diesel SUV to find it worthy of consideration.

Genesis GV70 2.2D 8AT AWD Luxury Line 

P11D: £41,870

Residual value: 41.9% 

Depreciation: £24,314

Fuel: £9,313

Service, maintenance and repair: £3,502

Cost per mile: 61.88p

Fuel consumption: 40mpg

CO2 (BIK %): 189g/km (37%)  

BIK 20/40% a month: £258/£516

Luggage capacity: 542 litres

Engine size/power: 2,151cc/210hp