It is claimed that the Lexus RX450h is one of the most tax efficient SUVs on the market. Due to the hybrid power system, the model’s class-leading 145g/km CO2 emissions means that the Lexus attracts a benefit-in-kind rating of 20 per cent which means that over a three-year period company car drivers in the Lexus will “be paying thousands of pounds less than those who choose the equivalent BMW X5, or Range Rover Sport”. For many, the option to save thousands in tax over a few years could indeed be quite a temptation.