BMW 1 SERIES

Here's an entry version of an entry Bimmer at a not-so-entry price

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WHY WE'RE RUNNING IT To see how much progress BMW has made with its popular entry-level model between generations

I really was taken aback by the discovery that my new BMW 120 incurs the UK government's 'luxury car tax'. BMW is undeniably a premium brand, of course, and it's well known that the threshold for the VED supplement is some £13k lower than it would be if Keir and co reasonably accounted for inflation, but still, this is the cheapest model in BMW's cheapest series. I've always considered the '1er' hatchback a fairly affordable luxury, but evidently no more.

Two things are exacerbating matters. First, this series is much slimmer than it once was: as the 'F40' made way for the 'F70' last year, it took both diesel engines and manual gearboxes with it (at least in the UK), instantly raising the entry price by some £2000; and going back several more years, we lost the 114i and 116i models. Second, my car is not only in upperlevel M Sport trim, some £2000 higher than basic Sport grade, but also has - get ready for it - fitted options totalling £10,415. The mad thing is that none of them seem superfluous or even particularly extravagant for a car of this kind.