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Best in class Key Rival: Citroen E-C3


Considering the price, the E-C3 impressed us with how good it is. The ‘SUV-style’ design with a taller


stance equals more interior space, while the front and rear design shows off the new and distinctive


30.89p CPM


Citroen family look. Despite the value price point of the E-C3, interior materials with the range-topping Max equipment grade (£1,700 more expensive than the entry-level Plus grade) don’t feel cheap.


Citroen claims the extra height of the E-C3 has boosted legroom, thanks to the angle of the seats, and it is fair to say that both leg and headroom for back seat passengers are good for a supermini.


 Residual value: 42%  Depreciation: £13,727  Fuel costs: £3,108  SMR: £1,699


Key Rival: Fiat Grande Panda


Another iconic model making a production return is the Fiat Panda. This car is designed to capture the look, feel, and spirit of the original – but has grown to take on B-segment rivals. Like the Citroen E-C3, this Fiat shares the Stellantis ‘Smart Car’ BEV-native platform. As a result, the Grande Panda has tall, slim styling which suits the Panda’s boxy silhouette best, and is one of the first nods to the original.


Just like the Citroen, the Grande Panda’s interior feels spacious, as even in the back, head and kneeroom impress. Additionally, the 361-litre boot is practically shaped. This is an affordable car, but with its materials and modern design, it feels more


premium than both its Citroen and Vauxhall Frontera sister cars. Even in range-topping La Prima spec, at £23,920, it’s priced just behind the winning Citroen. However, the Grande Panda boasts the worst expected residual value of


Fiat Grande Panda La Prima 44kWh


P11D £23,920 CO2 (tax) 0g/km (3%) BIK 20/40% a month £12/£24 Range 199 miles National Insurance £99 First year VED £10 Subsequent VED £195 Battery size/power 44kWh/113hp AFR 7p


Key Rival: Mini Cooper E


The last all-electric Mini Cooper SE was fun to drive, but its 120-mile range limited its appeal to fleet. It was all change last year, with its replacement, our current Business Car of the Year, which looks great, and is brilliant to drive. Although, the Cooper’s price premium against


Mini Cooper E Classic 41kW


P11D £26,840 CO2 (tax) 0g/km (3%) BIK 20/40% a month £13/£27 Range 190 miles National Insurance £111 First year VED £10 Subsequent VED £195 Battery size/power 41kWh/181hp AFR 7p


the others here, means only its entry- level ‘E’ version, in ‘Classic’ spec is competitive.


The Cooper Electric hatch range starts with the E, which is powered by a 40.7kWh battery, and a 184hp


32.35p CPM


electric motor. This is capable of a 0-62mph acceleration time of 7.3 seconds, and has the smallest range (just!), of 190 miles.


Minis always tend to perform well when it comes to residuals, and the Cooper’s 45% figure is indeed the strongest here, although it’s in second place for depreciation behind the winning Citroen thanks to the E-C3’s lower P11D value. The Mini also boasts the lowest SMR figure here, which helps it to a second place finish.


 Residual value: 45%  Depreciation: £14,931  Fuel costs: £3,000  SMR: £1,483


www.businesscar.co.uk | May/June 2025 | 49


the group at 38%, which consigns it to a fourth place finish in this comparison.


Citroen E-C3 Max 44kWh


P11D £23,635 CO2 (tax) 0g/km (3%) BIK 20/40% a month £12/£24 Range 199 miles National Insurance £98 First year VED £10 Subsequent VED £195 Battery size/power 44kWh/113hp AFR 7p


The Citroen is the cheapest car we’re looking at here, resulting in the lowest National Insurance and depreciation figures. Its 199-mile range, although modest, puts it in joint second place with the Fiat. Elsewhere, the EC-3 is a mid-player, but because it’s so strong in many areas, it finishes top, with the lowest cost per mile figure.


 Residual value: 38%  Depreciation: £14,953  Fuel costs: £3,097  SMR: £1,838


33.14p CPM


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