Such is the popularity of off-roaders that despite weighing much more than the closely related C-class Estate – in kilogramme and financial terms – and having an emissions-increasing four-wheel drive system, the new GLC works out cheaper to run than its conventional sibling.

How can this be? Thank residual values that favour the off-roader to the tune of 6.6%.

With 4×4 options proving popular with fleet and retail buyers, residuals for the GLC stand at a very impressive 47.0% in GLC250d form – slightly beating Audi and BMW rivals, although the Mercedes does lag behind the Jaguar F-pace’s stellar 50.2% figure. It’s a similar story for the other GLC option, the less powerful GLC220d, which – like the 250d – is available in entry-level SE, Sport and range-topping AMG line trim.

The GLC250d might not be the cheapest on paper, but step down to the GLC220d AMG line – which offers comparable performance to the Jaguar, Audi and BMW alternatives – and the Mercedes is suddenly much cheaper at 69.3p per mile and in benefit-in-kind terms too.

Such high residuals point to the GLC being a desirable machine, and in AMG line form it looks crisp and cool and mostly lives up to its £40,000 price tag. The cabin shares much of its design with the C-class range, with chic black wood trim and a pared-down layout. Despite a focus on comfort, the seats could offer more back and side support, however.

While it may feature a similarly sized diesel motor to German rivals, the GLC offers a healthy dose more muscle on the road, with the GLC250d not only sprinting to 62mph in a brisk 7.6 seconds but offering economy and emissions that less powerful rivals can’t match at 56.5mpg and 129g/km.

While strong acceleration and sporty AMG line trim – complete with “sports suspension tuned for improved driving dynamics” – point to the GLC being a fun-to-drive machine, comfort is very much prioritised over roadholding, with the GLC feeling unwieldy when driven at speed around corners thanks to the vague steering and the substantial sensation of body roll allowed by suspension that doesn’t totally succeed in keeping the car’s mass in check.

The ride is smooth, though the 19-inch alloy wheels and sports suspension do mean that larger bumps make themselves more noticeable than you’d hope. Slow down the pace, though, and engine and road noise levels remain low, with the nine-speed automatic gearbox deftly juggling gears, and just a little tyre noise audible on the motorway.

The GLC manages to offer a more powerful and economical model than similarly priced rivals in the form of the GLC250d, while the GLC220d is cheaper to run than equally speedy competitors. While it may not offer the best compromise between comfort and roadholding in AMG line form, the GLC undoubtedly puts a very strong case forward for business users after a strong-value, upmarket off-roader.