Hyundai Bayon

The Bayon is Hyundai's new contender in the compact SUV sector. Fresher than the popular Kona, Hyundai plans to have the sector covered by both models, with the Bayon serving the more budget-conscious end of the category, and the Kona offering mainstream and high-end options with 120hp petrol, full hybrid and electric versions.

The Bayon is a little smoother looking than the Kona with a family resemblance, although the rear and interior are more in line with the new i20 supermini.

Power options are 100hp or 120hp from the turbocharged, three-cylinder 1.0-litre engine, and - currently rare for a small car - the Bayon comes with a 48V mild hybrid system, helping reduce fuel consumption.

It also has some interesting technology in a manual gearbox that features an electronically controlled clutch to decouple the transmission from the engine under certain driving conditions to enhance efficiency.

It certainly scored well for fuel consumption among this selected group, appearing to be the most frugal in WLTP measurements.

Although it has the highest P11D value, it has the lowest CO2 emissions and BIK tax band, which is good news for those paying company car tax as well as employers' national
insurance contributions.

But a combination of slightly higher depreciation (from its higher P11D value) and higher maintenance costs over a three-year/60,000-mile cycle just sees it lose out to the Skoda Kamiq, although the Hyundai has more standard equipment and would appear to be better value for money.

Hyundai Bayon 1.0T MHEV 100 SE Connect 

P11D: £21,320

CO2 (tax): 119g/km (27%)

BIK 20/40% a month: £96/£192

Fuel consumption: 53.3mpg

National Insurance: £794

First year VED: £170

Subsequent VED: £145

Engine size/power: 999cc/100hp

AFR: 11p

Residual value: 37.7%

Depreciation: £13,281

Fuel costs: £6,678

SMR: £1,986

Cost per mile: 36.6p

Vauxhall Crossland

We drove the updated Vauxhall Crossland in February and it is much improved. Like the Bayon, it has a more upmarket sibling in the range to serve more style-conscious customers with larger budgets - the Mokka - but although the price of this 1.2 SE is appealing on paper, it falls down in virtually every other measurable area of costs.

Depreciation is very poor, perhaps an indication that too many Crosslands are destined for daily rental fleets, as well as a higher proportion of motability business than many of its rivals.

Higher CO2 emissions also make the Crossland less appealing for BIK tax and national insurance contributions.

CO2 emissions at this level also make annual VED more expensive over the fleet life cycle. Of the four cars in this comparison, it has perhaps the least to recommend it.

Vauxhall Crossland 1.2 Ecotec 110 SE 

P11D: £20,460

CO2 (tax): 131g/km (30%)

BIK 20/40% a month: £102/£205

Fuel consumption: 48.7mpg

National Insurance: £847

First year VED: £220

Subsequent VED: £155

Engine size/power: 1,199cc/110hp

AFR: 11p

Residual value: 27.5%

Depreciation: £14,824

Fuel costs: £7,308