Land Rover Discovery Sport

The proliferation of SUVs and crossovers in the past 25 years has been a marketing phenomenon that has presented car manufacturers with as many problems as opportunities. The growth in popularity of SUVs has run in parallel with moves to curb vehicle emissions, and clearly the appeal of this type of vehicle has been strong enough for many to offset higher fuel consumption than conventional cars, as well as higher CO2 emissions.

But fuel costs and personal tax liability are only half the story, and car manufacturers have to comply with EU-wide rules on CO2 emissions for the vehicles they sell.

Through their size and high-riding stature, SUVs have been the ideal models in which to package plug-in hybrid technology.

It's only a couple of years since Land Rover launched its first plug-in hybrid vehicles. They were both Range Rovers: the Range Rover Sport P400e and the Range Rover P400e.

But electrification technology moves fast, and installing a plug-in hybrid system in cars that were in the second half of their life cycles always meant a risk of being overtaken by newly introduced models.

Land Rover's second two hybrids are rather better placed. The Range Rover Evoque P300e and the Land Rover Discovery Sport P300e (the latter featured here) have recently become available to order, and are 2020 introductions for cars launched in 2019.

Battery capacity and electric-only range are absolutely competitive with premium rivals, and the Discovery Sport is priced squarely at rivals from Audi, BMW and Mercedes-Benz.

It's where you would expect to find it performing in most crucial areas of costs, and although it loses out a little to some rivals on fuel efficiency, its residual value is solid. Also bear in mind we've selected the highest-spec HSE R-Dynamic to tip the scales at just over £50,000 to match the BMW X3 xDrive 30e M Sport - it's possible to choose a Discovery Sport P300e in a number of lower equipment grades.

Land Rover Discovery Sport P300e HSE R-Dynamic 

P11D: £51,050

CO2 (tax): 40g/km (10%)

BIK 20/40% a month: £85/£170

Fuel consumption: 175.5mpg

National Insurance (2020/21): £704

First year VED: £0

Subsequent VED: £465

Engine size/power: 1,500cc plus electric motor/309hp

AFR: 12p

Residual value: 40.9%

Depreciation: £30,115

Fuel: £1,678

SMR: £2,940

Cost per mile: 57.9p

DS 7 Crossback

As Audi is readying its 2021 model year line-up and we don't currently have pricing for the Q5 50 TFSI e in our system (although the outgoing variant would have struggled in this company on CO2 emissions alone), we look to an outlier in the DS 7 Crossback to bring some variety into this comparison.

The costs for a non-traditional premium brand in this comparison are probably closer than you'd expect. And, with a combination of the lowest CO2 emissions and considerable plug-in range, it's the lowest for BIK tax and employers' National Insurance Contributions by some margin.

The DS 7 certainly has the style, technology and luxury to compete here, if not quite the brand recognition.

DS 7 Crossback E-Tense Prestige 

P11D: £50,670

CO2 (tax): 31g/km (6%)

BIK 20/40% a month: £51/£102

Fuel consumption: 235.4mpg

National Insurance (2020/21): £420

First year VED: £0

Subsequent VED: £465

Engine size/power: 1,598cc plus electric motor/300hp

AFR: 12p

Residual value: 37%

Depreciation: £31,895

Fuel: £1,355