Lexus GS300h Luxury

That has changed with the arrival of the GS300h, which has a just-right Goldilocks sort of feel.

By that, I mean the GS250 (which the 300 replaces) was lacking in power and the GS450 was always going to be a tad too much for most buyers.

Now Lexus has a real contender to put in the ring against the likes of BMW’s 5 Series and the Mercedes E Class, a tax-friendly warrior thanks to benefit-in-kind rates of 13 per cent and low CO2 emissions from its 2.5-litre full hybrid powertrain.

The exterior and interior styling for the new GS 300h mirror those of the more powerful GS 450h.

The grade structure adds a new entry level SE trim to the established Luxury, F Sport and Premier designations.

The new GS 300h SE comes with a raft of luxury features, including 17-inch alloys, ten airbags, electric steering wheel adjustment, 12-speaker sounds system with DAB radio and DVD player, cruise control, push button start, parking sensors HID (xenon) headlamps, and electrically adjustable, heated front seats. How's that for starters?

Extra items in the Luxury trim include leather upholstery, navigation, 18-inch alloys and a Blind Spot Monitor pack with Rear Cross Traffic Alert, while the F Sport adds features such as exterior and interior styling elements, perforated leather sports seats, ten-spoke 19-inch wheels and Adaptive Variable Sports Suspension.

At the top of the range, the GS 300h Premier takes in a Mark Levinson 17-speaker hifi, system, 18-way electric front seat adjustment with memory, a new colour head-up display, AVS and LED fog lamps.

Toyota has been selling hybrid cars for 16 years now, and the system is so well developed now that commuting in a hybrid version of one of its luxurious Lexus stablemates is a seamless, quiet, smooth and relaxing experience.

The hybrid systemis key to the appeal of the GS. With CO2 emissions of only 109g/km there is potentially huge benefit in kind tax relief compared with diesel rivals.

Lexus reckons GS 300h could be as much as £7,302 cheaper in benefit in kind tax over three years, when compared with the BMW Active Hybrid 5. The proven reliability of the Lexus hybrid system also counts in its long-term favour.

The system used here is a familiar one, much the same as the one in the IS300h, albeit with a relocated battery and slightly altered gearing for the heavier GS. It can power the car for short distances on electric power alone, and if used correctly in town it can record over 50mpg.

A 2.5-litre four-cylinder engine doesn’t quite cut in and out with the silky interchange of the six-cylinder hybrid models, but it’s still exceptionally refined even among similar hybrid cars, and it’s light years ahead of the comparatively clattery diesels out there. Lexus has been doing this long enough to know how to get it right.

All the other important Lexus stuff is there, too, like large, comfortable seats with good back support and supple suspension that will keep you more comfortable than just about anything else in the sector.

Build quality is everything it should be, and with customers consistently rating Lexus as one of, if not the best manufacturer out there for customer service and ownership satisfaction, this new package has a stupendous amount going for it.

Negatives? Well, the CVT gearbox is fantastic for efficiency and emissions but not so much for outright driving pleasure. Putting your foot down brings an annoying and constant background drone until you release some accelerator pressure and the revs drop. Slot it into Sport mode and enjoy a rewarding sense of urgency.

Overallt, the GS300h is extremely comfortable and the technology is outstanding.

Its emissions and tax banding will clinch the deal for some motorists.

At a glance

Lexus GS300h Luxury

Price: £37,495 (GS300h range from £31,495)

Engine: 2.5-litre petrol developing 178bhp (total output 220bhp)

Transmission: Electric CVT

Performance: 0 to 62mph in 9.2 seconds; top speed 119mph

Economy: 57.6mpg combined

CO2 emissions: 113 g/km