BMW’s ownership sums would appear to add up here just as neatly as they do for its more established rear-drive saloons. The car is priced at a premium just small enough to be almost totally offset by its residual strength relative to its non-premium-brand rivals.
Equipment isn’t as generous as you’ll find with the upper-level volume brand rivals, but it’s certainly far from mean.
On CO2 emissions and economy, meanwhile, the 2 Series is close to the head of its field – the manual 218d, for example, is only fractionally behind the Mercedes B200 and easily capable of 50mpg on a day-to-day basis.
It's worth considering the petrol versions too, especially if you're a business user. The 218i, for example, emits 115g/km of CO2 and attracts a lower company car tax rate than the 218d. Even if it didn't, it'd still be worth paying the premium for the petrol version's balance of performance, flexibility, refinement and economy.