Only two full-size MPVs get under the new 161g/km capital allowance boundary – the Seat Alhambra Ecomotive and its VW Sharan Bluemotion twin.

The Seat, though, is more than £3500 cheaper despite the two sharing everything bar the badges. The VW will probably be worth more in three years, but the Alhambra’s 33.8% RV is more than reasonable.

Power comes from a 140PS 2.0-litre diesel engine, and the Alhambra is fitted with a sports suspension to make it more aerodynamic by lowering the ride height, and low rolling-resistance tyres.

It has been on sale since 1996, and it shows with some of the cabin materials. Newer rivals are cleverer on the inside, too, as the five rearmost seats have to be removed piecemeal to free-up space, rather than folding into the floor.

But it’s a frill-free, inexpensive full seven-seater with a cost per mile figure of 46.1p.

Seat Alhambra 2.0 TDI Ecomotive
P11D price £18,740
Model price range £16,345-£21,370
Fuel consumption 47.1mpg
CO2 (tax) 159g/km/22%
BIK 20/40% per month £69/£137
Service interval 10.000mls
Insurance group 12
Warranty 3yrs/60,000mls
Boot space (min/max) 256/2610 litres
Engine size/power 1968cc/140PS
Top speed/0-62mph 121mph/11.9secs
On sale Late 2008
Score 7/10
Verdict Excellent emissions and P11D for
a full seven-seater, but noisy, aging
and lacking in interior functionality