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This SE version of the Lexus GS300h is the one that gets down below 110g/km, matching the smaller BMW 3-series for emissions, let alone the GS's core rival, the BMW 5-series.
The SE is the only one at 109g/km because it runs on smaller 17-inch alloy wheels, rather than the 18-inch versions on the rest of the range.
That drops it one benefit-in-kind band, and the fact that it's a petrol-electric hybrid, versus the diesel BMW 520d SE, means a five-band difference, equating to a £55 per month saving for a higher-rate tax payer. And that's against the manual BMW, rather than the higher-emitting automatic that matches the GS's standard CVT auto.
Residuals for the Lexus can't match its German rival, which claws back some ground, but the Japanese premium brand beats the 520d by 0.5p per mile, meaning it makes financial sense for companies as well as drivers.
The car's not quite such an excellent all-round proposition, and despite the extra 39hp is over a second slower to 60mph than the 520d, and makes plenty of noise while doing so. But at a cruise it's as comfortable and refined as you'd expect a Lexus to be.
Most will probably prefer to stick with the German premium brands, but those tempted by the GS300h's on-paper excellence will find a reasonable executive saloon.
Lexus GS300h SE
Model price range
BIK 20/40% per month
Massive BIK advantage, a winner on costs and good quality, but not as enticing an all-round package as premium German rivals