09 February 2012 by Simon McBride, Road Test Editor

  • New BMW 3 Series is sharper to drive
  • Most efficient model averages 61.4mpg
  • 120g/km of CO2, P11d value of £28,025

The BMW 3 Series is one of the most popular company cars in the UK.

This new version should fare even better than the previous generation. It’s more spacious, more fuel-efficient and it boasts improved driving dynamics. This gives it the potential to be the class-leading car in its sector.

Rivals such as the Mercedes-Benz C-Class and Audi A4 will have their work cut out to match the new BMW. It’s better looking than ever and with its latest engine line-up it is an even more attractive proposition for the company car driver.

We tested the 184bhp 2.0-litre 320d with stop/start technology. This model, in SE trim, averages 61.4mpg and emits 120g/km of CO2. This places it in the 13% Benefit-in-Kind tax band. That means a 20% tax payer will pay £61 per month. If you are 40% tax payer then you will pay £121 per month.

In the 2012/13 tax year this model will go into the 18% BIK band. This will mean a hike in monthly costs to £84 for a 20% tax payer and £168 for those paying tax at 40%.

The BMW 3 Series is very competitive when compared with rivals. The Audi A4 2.0-litre TDI matches the BMW’s average fuel. The Mercedes Benz C-Class 220CDi, however, returns 64.2mpg on average. The downside is that the Mercedes emits 123g/km of CO2. That’s 3g/km more than either the BMW or the Audi.

On the road the BMW is very competent. The steering has pinpoint accuracy, delivers lots of feedback and is well weighted. The 3 Series is agile through the corners and there is very little body roll. On motorways the ride is excellent and the cabin is well insulated from road and wind noise.

This version comes with a smooth shifting six-speed gearbox. It can complete the benchmark sprint from zero to 62mph in 7.5 seconds and can go on to an achievable top speed of 146mph. While the overall performance is good, when overtaking slower traffic shifting down a gear or two is advisable. 

Inside the front the seats are extremely comfortable, and the side and lumbar supports are good. Move to rear seats and you’ll find that there is a decent amount of space for two adults.

Practicality is fairly good and it has improved when compared to the previous generation. The 3 Series has a load space of 480 litres, 20 litres more than the outgoing model. That’s identical to the Audi A4 that’s due to go on sale this year. Compare the 3 Series against the C-Class and you’ll find that the BMW has 5 litres more space in the boot.

Standard kit on the SE model includes 17-inch alloys, two-zone automatic air-con, rear parking sensors, auto-dimming rear-view mirror and rain sensors.

So, it has class-leading handling, competitive CO2 emissions and an efficient engine. It really is a no brainer, the 3 Series is that good.

The BMW 3-Series 320d SE has a P11d value of £28,025, and is available to order now.

Also consider

Audi A4

The A4 saloon is well built and offers superb comfort and refinement. A range of economical diesel engines are available.

Mercedes-Benz C-Class

The C-Class is desirable and stylish. It’s also good to drive, extremely comfortable and safe.

Lexus IS

It might not seem an obvious choice but the Lexus is reliable, refined and well equipped.