The question is whether the additional eco-measures are worth the loss of dynamic sparkle compared with the identically-priced 320d SE. The one, significant negative is increased harshness from the engine, when it is driven enthusiastically. But in day to day driving this will not affect most owners. Meanwhile, other eco-measures such as the supple, non-run flat Michelin tyres on 16 inch wheels, actually enhance the car. They might lack the visual aggression of the larger rims fitted to all the other models, but for real world use we actually prefer these.

In the end it is a business decision, whether to go for this model or the 320d SE. The most significant difference is a company car finance one in that if you buy the car you can write down the whole cost of the BMW 320d EfficeintDynamics in the first year.

Other than that, it comes down to personal preference and how much you care about looks.

In terms of options, you can go as wild with the 320d EfficientDynamics as any other model in the range, but we still want to know why a DAB tuner costs £305 extra on a car of this class.

Aside from these minor irritations, the BMW 320d EfficientDynamics is a very fine proposition for the business car owner. The seamless, eight speed auto box transforms its appeal compared to the previous model and puts it a whole street ahead of its rivals.

The low down