A high-powered 4×4 diesel auto isn’t usually the right combination for the lowest CO2 figures, but in the case of our Leon X-perience it’s the best out there against rivals.

At 129g/km, the Seat gets below the vital 130g/km write-down allowance threshold, and no other specialist 4×4 estates gets to that figure. Even the Skoda Octavia Scout, which shares a lot of the same architecture as the Leon, has a CO2 output of 134g/km, despite the fact the Leon is actually slightly heavier (by 45kg).

It means that at 23% the Leon trumps the Scout, Audi A4 Allroad and Subaru Outback for the lowest benefit-in-kind rate for drivers

Mileage     1996 miles
Official consumption   57.6mpg
Our average consumption 43.7mpg
Forecast/actual CPM 64.9p/65.7p
P11D price     £30,030
Model price range (X-perience)      £24,385 – £28,870
Residual value                                             29.1%
Depreciation     £20,440
Fuel cost     £5519
SMR cost     £2543
VED       £220
National Insurance   £2624
CO2 tax (tax)                                129g/km (23%)
BIK 20/40% per month £115/£310