BMW 330e

Plug-in hybrid exec gets a bigger battery for a boost in official electric range – and lower company car tax On sale Now Price from £46,985

- GEORGE HILL

WITH ITS ALLURING badge, sharp driving dynamics and first-rate engines, the BMW 3 Series has long been the executive car of choice for many. Recently, though, its appeal has waned among company car users, and that's all to do with benefit-in-kind (BIK) tax.

Company car users once loved BMW's plug-in hybrid (PHEV) 330e; its low CO2 emissions and 37-mile electric-only range meant they'd pay 12% BIK tax, as opposed to 34% for the purely petrol- powered 320i. However, rivals such as the Mercedes-Benz C300e have stolen the 330e's thunder in recent times; the former's official electric range of up to 71 miles means company car tax can be as low as 5% – an extremely welcome saving.