New BMW 330e 2024 review: one of the best plug-in company cars you can buy

With regards to range and specifications, M Sport continues to account for a huge proportion of 3 Series sales, and it's easy to see why. While all versions get at least 18-inch wheels, the M Sport's racier body kit cuts a much more athletic profile, with a wider front grille and a slightly lower stance. Inside, there's darker trim and M Sport seats with different upholstery.

You'll only pay GBP1,250 more for this spec, which becomes almost negligible on a competitive lease deal[1] or PCP agreement. The options list is long and varied, ranging from different wheel designs to expensive paint - our car's rather uninspiring Davit Grey metallic was a GBP1,725 extra. Also fitted to our test car was the Technology Pack (GBP2,100) and the Comfort Pack (GBP1,575).

The former adds BMW's Driving Assistant with adaptive cruise control and other safety features, plus a head-up display and self-park function. The latter, meanwhile, brings lumbar support for the front seat, plus an automatic bootlid, keyless entry and start, wireless phone charging and ambient lighting. All of this bumped the price to more than GBP55k.

That said, a Mercedes C 300 e AMG Line starts at almost GBP52,000 without a single option. You might save a few pennies on BiK - the Merc sits in the five per cent tax bracket, as opposed to the BMW's eight per cent rating - but you'll need to step up to Premium trim for things like the electric tailgate or keyless go. Maybe the forthcoming Audi A5[2] TFSIe can turn this segment on its head when it arrives later in 2025.

But for now, the baby BMW is back at its best.

References

1. ^ lease deal (www.autoexpress.co.uk)
2. ^ Audi A5 (www.autoexpress.co.uk)