The Mercedes-Benz B 250 e plug-in hybrid is now on sale, with prices starting from £35,280, for the B 250 e AMG Line Executive. The AMG Line Premium equipment line costs £36,780, while the AMG Line Premium Plus is £38,280. The B 250 e features a 1.3-litre petrol engine, which generates 156 bhp and 170 ft lb, with an additional 100 bhp and 243 ft lb available from the electric motor. The on-board battery has a total useable capacity of 10.6 kWh, meaning the B 250 e has an all-electric range of up to 42 miles.

The B 250 e can deliver up to 235.4 combined mpg and just 27 g/km of CO₂.

An 8G-DCT automatic transmission comes as standard, along with a 7.4 kW AC on-board charger.

AMG Line Executive models come as standard with MBUX multimedia system, with ‘Hey Mercedes’ virtual assistant; privacy glass; heated front seats; Thermotronic climate control; 18-inch five-twin-spoke alloy wheels; Artico man-made leather and Dinamica microfibre upholstery; smartphone integration, including Android Auto and Apple CarPlay; 10.25-inch media display; Parking package; Mirror package; and wireless charging.

For an additional £1,500, AMG Line Premium adds 10.25-inch digital cockpit; augmented reality for navigation; Keyless-Go locking and unlocking; ambient lighting, with a choice of 64 colours; illuminated doorsills with ‘Mercedes-Benz’ lettering; and Mercedes-Benz advanced sound system.

The range-topping AMG Line Premium Plus adds a panoramic sunroof; Multibeam LED headlights; memory seats for driver and front passenger; and Traffic Sign Assist. It costs £38,280.

The only standalone option for the B 250 e – available on AMG Line Premium Plus only – is the £1,495 Driving Assistance package. Driving Assistance includes Active Blind Spot Assist; Active Braking Assist with cross-traffic function; Active Distance Assist Distronic; Active Emergency Stop Assist; Active Lane-change Assist; Active Speed Limit Assist; Active Steering Assist; Evasive Steering Assist; Pre-Safe Plus; and route-based speed adaptation.

In the 2020-21 tax year company car drivers will pay only six per cent BIK. For 20 per cent taxpayers, this means just £12 per month.