Best in class


Key Rival: Audi A3 Audi A3 Sport 40 TFSIe


P11D: £39,095 CO2 (tax): 7g/km (5%) BIK 20/40% a month: £33/£65 Fuel consumption: 56.6mpg National Insurance: £22.47 First year VED: £0 Subsequent VED: £180 Engine size/power: 1,495cc+ elec- tric motor/280hp AFR: 15p


Audi facelifted its fourth-generation A3 this year, mostly focusing on tweaking its already sharp looks, plus making changes to the interior trim and specifications.


A giveaway that you’re looking at the plug-in version is the extra flap on the offside front wing.


Already popular with the fleet segment as a plug-in hybrid, Audi has gone even further with this facelifted car, and the result is 88 miles of EV range. This is mostly because of the fitment of a bigger 25.7kWh battery – the outcome being the 7g/km CO2 figure and a 5% BIK implication.


In entry-level Sport specification, the A3 is the cheapest to buy of our group. It also has the lowest depreciation figure at £18,779, and


 Residual value: 52%  Depreciation: £18,779  Fuel costs: £4,286  SMR: £3,241


Key Rival: Peugeot 308


Peugeot’s latest 308 is a good quality choice that boasts distinctive exterior styling, an attractive interior, and in


GT form it is well-equipped. Plus, in plug-in hybrid form, the 308 is a good way to reduce a fleet driver’s


55.80p CPM


running costs. As along with almost 180hp, because it’s a plug-in hybrid, this Peugeot boasts 37 miles of electric range.


In our opinion, what lets the 308 down, is that despite the GT badging, it is very average to drive.


Peugeot 308 GT Plug in Hybrid 180


P11D: £40,815 CO2 (tax): 29g/km (12%) BIK 20/40% a month: £82/£163 Fuel consumption: 51.9 mpg National Insurance: £56.32 First year VED: £0 Subsequent VED: £190 Engine size/power: 1,598cc + electric motor/225hp AFR: 15p


Key Rival: Volkswagen Golf


Like the A3, the Volkswagen Golf has received a makeover this year, with changes mostly focussing on the exterior and interior tweaks. There is a plug-in Golf in more standard Style spec, but the most performance-focused GTE here fits in better with the other cars in this set price-wise.


The GTE is positioned alongside the petrol-powered GTi Clubsport, but thanks to a new 19.4kWh battery, Volkswagen’s more performance- oriented plug-in Golf is now capable


 Residual value: 50.3%  Depreciation: £19,723  Fuel costs: £4,731  SMR: £2,388


of 81 miles of EV power alone – almost as much as the Audi’s 88 miles. The 5% BIK figure matches the A3, and its 8g/km CO2 figure is


only just shy of the A3.


German manufacturers such as Volkswagen have always tended to perform well when it comes


44.73p CPM


to residuals, and according to our figures, this sportier Golf at 50.3% is well clear of the Toyota and Peugeot, and just behind the Audi. This close second also reflects the Golf’s finishing position overall, with cheaper SMR costs than the Audi not enough to secure victory.


Volkswagen Golf GTE


P11D: £39,695 CO2 (tax): 8g/km (5%) BIK 20/40% a month: £33/£66 Fuel consumption: 27.6 mpg National Insurance: £22.82 First year VED: £0 Subsequent VED: £180 Engine size/power: 1,495cc + electric motor/272hp AFR: 15p


www.businesscar.co.uk | November/December 2024 | 57


 Residual value: 36.7%  Depreciation: £25,816  Fuel costs: £5,571  SMR: £2,096


Then there’s the i-Cockpit driving position, which won’t suit the tallest drivers, and finally the rear legroom is surprisingly compromised comsidering its size..


Although this Peugeot is a plug-in, its 12% BIK figure is off the pace in this group, and quite a way behind the winning Audi’s 5% figure. Still, it’s the cheapest to maintain of the group, at £2,096, and the Peugeot’s 51.9mpg cengine-only onsumption is also closest to the A3.


the joint-lowest BIK figure with the Volkswagen. Coming top in so many areas, it’s not really surprising


43.84p CPM


that the A3 has the lowest cost per mile figure at 43.84p, and as such it has finished in first place.


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