Category: Compact Executive 
Price Range: £21,525 to £38,060
Quick, economical, excellent engines; a great drive; all the usual 3-Series attributes.
Has a smaller boot than many rivals, and limited rear-seat space for passengers; no stop-start for six-cylinder models; expensive for a small family car.
The Touring's not exactly a load-lugger, but it's more versatile than the saloon.
The petrol-engined entry-level company car option is the 318i. With its fuel-efficient engine (47.1mpg) and low emissions (144g/km) of carbon dioxide, this comes into tax band C, thanks to its stop-start system, brake energy regeneration, good aerodynamics, low-energy alternator and other energy-saving electrical functions. The 320i returns 45.6mpg and 148g/km (and thus also fits into Band C), the 325i 39.2mpg and 173g/km (Band E), the 330i 38.7mpg and 175g/km (Band E), but the 335i a somewhat less tax-friendly 30.4mpg and 222g/km (Band F).
It's the diesels that score highest for economy, of course, and their lower carbon dioxide emissions mean lower tax bandings. The 318d does 58.9mpg and 125g/km (also Band C, then), the 320d 57.6mpg and 130g/km (Band C), 325d and 330d both do 47.9mpg and 155g/km (Band D) and the 335d 41.5mpg and 178g/km (Band E). They are all very good, considering their performance.
BMW servicing can be expensive - but no more so than for any other prestige German manufacturer - and likewise insurance, but all this will be offset at resale time.
