From £38,0358

Audi replaces the best-selling Q5 SUV with a model very much on the same theme, but does more sophistication make it a more compelling option than the BMW X3, Mercedes-Benz GLC or the Volvo XC60?

Judging by list price only, the Q5 may for now look a touch expensive – at least until Audi fleshes out the more affordable end of the model range.

But the truth is that, as ever, the company has done a very thorough job of delivering the car to the customer as a relatively attractive value proposition.

Strong residual values are expected to out-perform equivalent Discovery Sport after three years/36,000 miles

If you were a buyer considering the jump up from, say, an equivalent A4 Avant, our test car would represent a list price premium of less than £2500 (some of which could be offset against the more generous standard specification).

Our advice for the Q5 is simple, to hold on until the range is extended. However, if you can’t wait that long, then a mid-spec 2.0-litre TDI 190 quattro S tronic Sport would be just the ticket. We would also add Audi’s Technology Pack (£1100), adaptive cruise control (£750) and virtual cockpit (£250) to complete the package.

For a company car tax payer, the difference in benefit in kind liability to the smaller estate is just two percent of list price – which begins to show how Audi makes it so easy to migrate into an SUV.

Against its immediate rivals, our Audi test car was narrowly beaten on CO2 emissions by a like-for-like GLC250d, with a figure of 133g/km to the Mercedes’ 129g/km, but it betters its opposition from BMW and Land Rover.

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What makes it cheaper to own than both the Discovery Sport and the GLC are the relatively attractive contract hire and PCP deals, which, our sources suggest, would deliver the business user a £50 per month saving against the Mercedes and an even bigger one against the Land Rover.