Lexus IS 300

All IS models are hybrids, Toyota’s system basically meaning petrol refinement with the fuel consumption (but not the emissions surcharge) of a diesel. That’s an attractive combination, not least for company drivers looking to keep a lid on monthly running costs and avoid the supposed stigma of fuelling from the black pump. It’s also cheaper to buy than diesel versions of the equivalent Audi A4, BMW 3 Series or Mercedes-Benz C-Class.

However, the huge Benefit In Kind savings available on plug-in hybrid versions of the BMW, Mercedes and others in this class will probably make a much bigger difference to the monthly costs for those all-important company drivers and here the Lexus is at a significant disadvantage. This will be of less concern to private buyers but, for a car aimed squarely at executives, it presents something of a problem for Lexus.