Best in class Key Rival: Citroen E-C4


The Citroen’s design is an attractive if unusual combination of hatchback and SUV, so you get all the practicality, plus a raised ride height.


Mechanically, the E-C4 has a 50kWh battery, powering the front-mounted motor, equalling 134hp and 260Nm. However, the E-C4 is definitely not


Citroen E-C4 Shine Plus


P11D: £35,440 CO2 (tax): 0g/km (2%) BIK 20/40% a month: £11/£23 Range: 219 miles National Insurance: £342 First year VED: £0 Subsequent VED: £0 Battery size/power: 50kWh/134hp AFR: 9p


a performance EV, as like the rest of the Citroen range, the emphasis is on comfort. The Citroen boasts a 219-mile range and is capable of 100kW DC rapid charging, going from 20 to 80% in around 30 minutes.


On the road, this Citroen most impresses with its ride and refinement. The E-C4’s hydraulic bump stops in the suspension giving an impressively refined ride. The E-C4 might make double-tonne range at 219 miles, but it’s the shortest here. And whilst the Citroen has the cheapest P11D figure at £35,440, it has the lowest residual value figure at 42.47%.


Elsewhere, the E-C4 claims second place for SMR (£1,683), NI (£342), and depreciation (£15,052), which goes some


Key Rival: Cupra Born


The Born is Cupra’s first EV, closely related to sister brand Volkswagen’s ID.3. Sporty look aside it’s a practical hatch, just like the rest of the selection here. V2 is the mid-spec, but you still get a 5.3in digital driver’s display, 12in central infotainment touchscreen, rear parking camera, 19in alloy wheels, an augmented reality head-up display and heated sports seats.


Our current Best Electric Car under £40,000, the reason why it won last


 Residual value: 56.24%  Depreciation: £16,778  Fuel costs: £4,464  SMR: £1,957


year was that we like the Cupra’s sporty looks and the keen drive. As we’ve already mentioned the Born is well- equipped, and it also has a decent range


CPM 38.66p and charging capacity.


It might be our current favourite, but this sector has grown with new arrivals and the Born can only finish in third place


way to explaining its solid second place here, although it’s still a way behind the MG4.


 Residual value: 42.47%  Depreciation: £15,052  Fuel costs: £4,303  SMR: £1,683


CPM 35.06p


Cupra Born 58kWh V2


P11D: £38,340 CO2 (tax): 0g/km (2%) BIK 20/40% a month: £12/£25 Range: 265 miles National Insurance: £370 First year VED: £0 Subsequent VED: £0 Battery size/power: 58kWh/201hp AFR: 9p


here. In terms of National Insurance (£370), and range (265 miles), the Cupra is mid-placed. It is an attractive EV to remarket, as its 56.24% residual value figure and £16,778 depreciation are both second places here. Where things come apart for the Born is the second highest P11D figure of £38,340, and the highest SMR figure at £1,957.


Key Rival: MG MG4


The MG4 is built on a new scalable platform, with highlights including the rear-mounted motor, slim battery pack and 50:50 weight distribution – it’s a keen drive.


Outside, the MG4 demonstrates MG’s new family look, and you won’t


MG MG4 64kWh Trophy


P11D: £32,440 CO2 (tax): 0g/km (2%) BIK 20/40% a month: £10/£21 Range: 270 miles National Insurance: £313 First year VED: £0 Subsequent VED: £0 Battery size/power: 64kWh/201hp AFR: 9p


miss it with the large LED headlights, aggressive air dam and large ‘MG’ badge at the front. At the side, there’s a lower undercut and disappearing shoulder line, along with textured plastics. While there’s a light bar and large rear spoiler at the back. Inside, the MG is best described as stark, dark, and spacious enough. Although we wish the infotainment system was easier to navigate at a glance. Plus, although the MG feels solid enough, some of the interior trim and switchgear feels a bit cheap.


The MG has the second longest range at 270 miles, and has the lowest SMR figure of the group at £1,643. With a 57.73% figure, the MG4 has the best residual value, the lowest depreciation at £13,711 and at £313 it has the lowest


www.businesscar.co.uk | May 2023 | 49


NI figure. As such, the MG is the cost per mile victor here, at 32.76p – but the figures are close.


CPM 3276p


 Residual value: 57.73%  Depreciation: £13,711  Fuel costs: £4,661  SMR: £1,643


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